Sanderson Company uses two types of direct labor for the manufacturing of its integrated electronic components: soldering and testing. Sanderson has developed the following standard mix for direct labor, where output is measured in number of circuit boards.

Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of yield.
3. Calculate the direct labor yield variance.
4. Calculate the direct labor mix variance.

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Direct Labor Type Mix SP Standard Cost Soldering 4 hrs. $16 $64 Testing 1 11 11 Total 5 hrs. $75 25 hours Yield During the second week in April, Sanderson produced the following results: Labor Type Actual Mix Soldering 30,000 hrs. Testing 4,000 Total 34,000 hrs. Yield 150,000 hours