Pembridge Burritos has two categories of direct labor: unskilled, which costs $16 per hour, and skilled, which costs $30 per hour. Management has established standards per "meal," which has been defined as a typical meal consisting of a burrito and a drink. Standards have been set as follows: For the year, Pembridge sold 75,000 equivalent meals and incurred the following labor costs: Required: a. Compute labor price and efficiency variances. b. Compute labor mix and yield variances