Following is information about Nature’s Song direct labour hours and wages last period.

Actual labour hours for guides at the standard price per hour..................................................................$2,760

Actual labour hours for guides at the actual price per hour (240 hours x $12/hr)......................................2,880

Standard labour hours for guides at the standard price per hour...............................................................2,300

Standard labour hours for guides at the actual price per hour...................................................................2,400

Actual labour hours for naturalists at the standard price per hour............................................................$7,200

Actual labour hours for naturalists at the actual price per hour (360 hours ×$18/hr).................................6,480

Standard labour hours for naturalists at the standard price per hour.........................................................8,000

Standard labour hours for naturalists at the actual price per hour.............................................................7,200

Required:

A. Calculate the direct labour price variances.

B. Calculate the direct labour efficiency variances.

C. Calculate the direct labour mix and yield variances.

D. Provide one possible explanation for each variance.

E. At Nature’s Song, guides answer questions and provide basic information; naturalists provide educational programming. One of Nature’s Song’s strategic goals is to educate visitors about the natural environment they are visiting. Based on the variances that you calculated, assess whether Nature’s Song is supporting this strategic goal. Make suggestions for future use of labour hours assuming that Nature’s Song has a total labour budget of $10,000.