Mediab, is a medical diagnostic and testing firm. It has been quite busy in recent times mainly providing Covid19 test services to the Health Authority. As Covid19 tests have become a large portion of its business, Mediab recently began to prepare budgets for the Covid 19 test department. A key input to the testing process is skilled labour which is a mixture of three labour types. The standard labour inputs for one test are as follows: Labour grade Hours Input- Rate/hour Cost/test- Microbiologist Lab technician Quality contro 1.00 0.50 0.25 1.75 100.00 40.00 100.00 20.00 11.25e 131.25 45.00 The standard mix of labour inputs above was set by a clinical manager who has some accounting training. The pay rates per hour are agreed with each staff type by contract. Medlab has a total of 15 Covid19 testing groups. Each group consists of one microbiologist, one lab technician and one quality control person, as depicted above. Last week 150 Covid19 tests were processed by one of the testing groups, named Group 5M, using the following labour inputs: Labour grade Hours Input Rate/hour Coste 3 102.00 17.850- 38.00 e Microbiologiste Lab technician Quality contro- 175 80 43 298 3,040 2.064de 22.954 48.00 Requiremente For Group 5M:e (a) Calculate the labour efficiency variance for each labour grade and in total. 6 Markse (b) Calculate the total labour mix variance. 7 Marks (c) Calculate the total labour yield (productivity) variance. 5 Marks (d) Comment on the performance of the group based on the variances calculated in (b) and (c) above and any other relevant information given.