XYZ employ two people to manufacture chairs. Worker A is receiving $30 per hour and worker Bis! receiving $20 per bours based on their industrial experience. One chair requires 10 labor hours. Worker A and B spends 60% and 40% hours respectively in making one chair. Sometimes the percentage of working hours changes in making one chair but it has no obvious change in the quality of the chair. In the month of April, the actual time spend by worker A and B in making 25 chairs is 145 hours and 108 hours respectively. Required: (Show all calculations) 1. What is the budgeted cost of direct labor for 25 chairs? (5 marks) 2. Calculate the total direct labor price and efficiency variances, (10 marks) 3. For the 25 chairs, what is the total actual amount of direct labor used? What is the actual direct labor input mix percentage? (10 marks) 4. What is the budgeted amount of worker A and B's labor that should have been used for the 25 chairs