Selina Harrison employs two workers in her wedding cake bakery. (Click the icon to view the employee information and the budgeted quantities and budgeted prices of direct labour.) During the month of May, the bakery produces 49 cakes. Actual direct manufacturing labour costs are as follows: (Click the icon to view the actual direct labour costs.) Required Data table Required The first worker, Helen, has been making wedding cakes for 20 years and is paid $35 per 1. What is the budgeted cost of direct manufacturing labour for 49 cakes? hour. The second worker, Stan, is less experienced and is paid $20 per hour. One wedding 2. Calculate the total direct manufacturing labour price and efficiency variances. cake requires, on average, 4 hours of labour. The budgeted direct labour quantities for one 3. For the 49 cakes, what is the total actual amount of direct manufacturing labour used? cake are as follows: What is the actual direct manufacturing labour input mix percentage? What is the budgeted amount of Helen's and Stan's labour that should have been used for the 49 cakes? 4. Calculate the total direct manufacturing labour mix and yield variances. How do these numbers relate to the total direct manufacturing labour efficiency variance? What do these variances tell you? That is, each cake is budgeted to require 4 hours of direct manufacturing labour, composed of 50% of Helen's labour and 50% of Stan's, although sometimes Helen works more hours on a particular cake and Stan less, or vice versa, with no obvious change in the quality of the cake