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Analysts at Spring Break Ltd. have gathered the following data:
Budgeted direct labour mix at standard rate, for actual output achieved:
Skilled labor 7,650 hours at $32 per hour
Unskilled labor 2,550 hours at $24 per hour
Actual results:
Skilled labor 8,000 hours at $38 per hour
Unskilled labor 2,000 hours at $18 per hour
Required:
1. Calculate the mix and yield variances for direct labour
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