The standard direct labor rates in effect for the current fiscal year and the standard hours allowed for the actual output of work for July are shown in the following schedule. Worker Classification I Standard Direct Labor Rate per Hour $60 II III Standard Direct Labor-Hours Allowed for Output 1,380 55 45 1,840 2,300 The wage rates for each labor class increased under the terms of a new contract. The standard wage rates were not revised to reflect the new contract. The actual direct labor-hours worked and the actual direct labor rates per hour experienced for the month of July were as follows. Worker Classification I II III Actual Direct Labor Rate per Hour Actual Direct Labor-Hours $64 1,470 58 1,950 46 2,380 Required: Calculate the dollar amount of the total direct labor variance for July for Matthews & Bros. and break down the total variance into the following components: a. Direct labor price and efficiency variances. b. Direct labor mix and yield variances. Required A Required B Direct labor price and efficiency variances. (Indicate the effe unfavorable. If there is no effect, do not select either option Direct labor price variance Efficiency variance