The JKL Corporation manufactures a petroleum product. A standard cost system is employed by VARIANCES FOR the company. Five different types of direct labor are used during production. The amount of each DIRECT LABOR type of direct labor that should be used in the production of 160,000 units of output and its standard cost are shown below. nmi5

During the period, 700,000 units of the finished product were transferred to the finished goods inventory.
Required:
a Calculate the overall direct labor yield variance.
b Calculate the individual mix variance for noninterchangeable inputs. lop5

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Standard direct labor hours Standard Standard Type of labor allowed price cost Cutter 35,000 $1.50 $ 52,500 Assembler 45,000 6.00 270,000 Sander 26,000 3.50 91,000 Painter Finisher 46,000 5.50 253,000 48,000 4.50 216,000 200,000 $882.500 Actual production activity during the period was Actual direct labor hours worked Type of labor Cutter 138,000 Assembler 185,000 Sander 103,500 Painter 192,250 Finisher 181,250 800,000