ACCA-Chem Co.

I have done the first one of calculating material variance but the problem is the second one “Labour variances” the book bpp doesn’t show total hours work or time it takes to make one unit.

ACCA-Chem Co manufacture a single product, product W, and have provided you with the following
information which relates to the period which has just ended.
Standard cost per unit of product W
Materials:
Material Price per kilo Total
Kilos $ $
F 15kgx$4/kg= $60
G 12kgx$3/kg=$ 36
H 8kgx $6/kg=$ 48

Budgeted sales for the period are 4,500 units at $260 per unit. There were no budgeted opening or closing
inventories of product W.
The actual materials used were as follows.
Materials:
Material Price per kilo Total
Kilos $ $
F 59,800kgx$4.25/kg=$ 254,150
G 53,500kgx $2.80/kg= $ 149,800
H 33,300kgx $6.40/kg 213,120
4,100 units of product W were produced and sold for $1,115,800.
Required
(a) Calculate the following material variances.
(1) Price (3) Mix
(2) Usage (4) Yield

(B) Calculate labour variance of each of the production departments.

(1) cost (3) Rate
(2) Efficiency

(C) calculate the sales variance
(D) comment on your findings to help explain what has happened to the yield variance.