Les Cliniques du Parc reports the following information for July 2022 regarding its nursing staff consisting of nurses, nursing assistants and orderlies.

Required

1 Calculate the total direct nursing labour efficiency variance for July 2022.
2 Calculate the total direct nursing labour yield and mix variances for July 2022.
3 Briefly describe the conclusions you would draw from the variance analysis.

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Actual hours Budgeted hours Budgeted rate per hour Nurses 8750 8100 SFr 25 Nursing assistants 4900 5400 17 Orderlies 3850 4500 12