Matt's Eat 'N Run has two categories of direct labor: unskilled, which costs $18 per hour, and skilled, which costs $28 per hour. Management has established standards per "equivalent friendly meal," which has been defined as a typical meal consisting of a hamburger, a drink, and french fries. Standards have been set as follows: Skilled labor Unskilled labor 3 minutes per equivalent meal 7 minutes per equivalent meal For the year, Matt's sold 188,000 equivalent friendly meals and incurred the following labor costs: $269,000 241,600 Skilled labor Unskilled labor 9,400 hours 12,500 hours Required a. Compute labor price and efficiency variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Skill Unskilled ota Labor price variance Labor efficiency variance b. Compute labor mix and yield variances. (Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.) Skilled nski Labor mix variance Labor yield variance