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+//Exa 21
+clc;
+clear;
+close;
+// given data :
+//let m=men ;w=women; b=boys
+STm=960;//in hours
+STw=480;//in hours
+STb=320;//in hours
+ATm=1600;//in hours
+ATw=400;//in hours
+ATb=200;//in hours
+SRm=0.80;//in Rs/hour
+SRw=0.60;//in Rs/hour
+SRb=0.40;//in Rs/hour
+ARm=0.70;//in Rs/hour
+ARw=0.65;//in Rs/hour
+ARb=0.30;//in Rs/hour
+IT=220;//in hours
+//Labour Cost variance
+LCVm=(STm*SRm)-(ATm*ARm)
+LCVw=(STw*SRw)-(ATw*ARw)
+LCVb=(STb*SRb)-(ATb*ARb)
+//Labour Efficiency variance
+LEVm=SRm*(STm-ATm);// in Rs
+LEVw=SRw*(STw-ATw);// in Rs
+LEVb=SRb*(STb-ATb);// in Rs
+//Labour Rate variance
+LRVm=ATm*(SRm-ARm);// in Rs
+LRVw=ATw*(SRw-ARw);// in Rs
+LRVb=ATb*(SRb-ARb);// in Rs
+//Labour Mix variance
+TAMT=ATm+ATb+ATw-IT;// total of actual mix time
+TSMT=STm+STb+STw;// total of standard mix time
+RSTm=(STm*TAMT)/TSMT
+RSTw=(STw*TAMT)/TSMT
+RSTb=(STb*TAMT)/TSMT
+LMVm=SRm*(RSTm-ATm);// in Rs
+LMVw=SRw*(RSTw-ATw);// in Rs
+LMVb=SRb*(RSTb-ATb);// in Rs
+//Labour Idle time variance
+ITV=IT*((STm*SRm+STw*SRw+STb*SRb)/(STm+STw+STb));// in Rs
+disp("Labour Cost variance :")
+disp(LCVm,"Labour Cost variance LCVm: ")
+disp(LCVw,"Labour Cost variance LCVw: ")
+disp(LCVb,"Labour Cost variance LCVb: ")
+disp(LCVm+LCVw+LCVb,"Labour Cost variance :")
+disp("Labour Rate variance :")
+disp(LRVm,"Labour Rate variance LRVm: ")
+disp(LRVw,"Labour Rate variance LRVw: ")
+disp(LRVb,"Labour Rate variance LRVb: ")
+disp(LRVm+LRVw+LRVb,"Labour Rate variance :")
+disp("Labour Efficiency variance :")
+disp(LEVm,"Labour Efficiency variance LEVm: ")
+disp(LEVw,"Labour Efficiency variance LEVw: ")
+disp(LEVb,"Labour Efficiency variance LEVb: ")
+disp(LEVm+LEVw+LEVb,"Labour Efficiency variance :")
+disp("Labour Mix variance :")
+disp(LMVm,"Labour Mix variance LMVm: ")
+disp(LMVw,"Labour Mix variance LMVw: ")
+disp(LMVb,"Labour Mix variance LMVb: ")
+disp(LMVm+LMVw+LMVb,"Labour Mix variance :")
+disp("Labour Idle time variance :")
+disp(ITV,"Labour Idle time variance: ")
+disp("Negative variances indicate adverse value   ");
+disp("Positive variances indicate favourable value   ");
+//Answer in the book is not correct of LMV