Calculate the labour variances from the following data: Job J (ii) Job K (iii) Job L (iv)

Calculate the labour variances from the following data:

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Job J (ii) Job K (iii) Job L (iv) Job M (v) Job N (vi) Job O (vii) Job P (viii) Job Q Standard hours 440 230 400 280 136 60 140 200 Actual hours 432 230 480 206 136 68 154 200 Standard wage rate (£) 6.00 5.60 5.70 7.00 5.70 5.60 5.50 5.80 Actual wage rate (£) 6.00 5.80 5.70 7.00 5.10 5.60 5.50 6.10