Matt's Eat 'N Run has two categories of direct labor: unskilled, which costs $14 per hour, and skilled, which costs $24 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	2	minutes per equivalent meal
Unskilled labor	6	minutes per equivalent meal

For the year, Matts sold 180,000 equivalent friendly meals and incurred the following labor costs:

Skilled labor	6,000	hours		$	149,400
Unskilled labor	15,400	hours			240,800

Required:

a. Compute labor price and efficiency variances. (Do not round intermediate calculations.)

	Skilled	Unskilled	Total.
Labor price Variance
Labor Efficiency Variances

b. Compute labor mix and yield variances. (Do not round intermediate calculations.)

	Skilled	Unskilled	Total.
Labor mix Variance
Labor Yield Variances