Variance analysis $(2022)$ U$-$Pack Company provides house moving services in the city. Company has $30$ employees providing a budgeted amount of $500$ jobs per month. There are $2$ types of direct labors working in the company: packaging labor at the wage rate of $\backslash (25\backslash )$ per hour, and moving labor with a wage rate of $\backslash (15\backslash )$ per hour. One moving job typically requires a combination of $4$ packaging hours and $2$ moving hours. In April $2022,$ the actual moving jobs done was $450$ with following data: $-$ Packaging labor: $3,000$ hours at a total cost of $\backslash (74,400\backslash )-$ Moving labor: $1450$ hours at a total cost of $\backslash (21,605\backslash )$ Required: a$)$ Calculate the direct labor price and usage $($efficiency$)$ variances for April $2022$ for packaging labor. $(4$ marks$)$ b$)$ Calculate the direct labor price and usage $($efficiency$)$ variances for April $2022$ for moving labor. $(4$ marks$)$ c$)$ Calculate the total labor usage $($efficiency$)$ variance for Arpil $2022.(1$ mark$)$ d$)$ Calculate the total direct labor mix and yield variances for April $2022.(15$ marks$)$ e$)$ Interprete the variances you have calculated in $($d$).(6$ marks$)$ f$)$ Evaluate the usefulness of planning and operational variances for control purposes when price changes occur that are beyond the control of the business. $(10$ marks$)$ Total: $40$ marks