Standard Costing

following information relates to labor of KPL Limited KP Limited
number of workers in skilled 12cms killed it unskilled 5 standard gang not given standard rate per hour skill 75 Semi skilled 50 unskilled 40 and actual rate per hour is 6 killed 80 Semi skilled 48 and unskilled 42
the standard output of gang was 12 unit per hour of product and the gang was engaged for 200 Hours during the month of March 2019 out of which 20 hours were lost due to machine breakdown and 2295 units of product M was produced the actual number of skilled labour was 2 X + Semi skilled workers was two times the Semi skilled workers total labour mix was one 10800 adverse you are required to calculate the following actual number of workers in each category II labour rate variance is third labor yield variance fourth labour efficiency variance