Granoline SA manufactures cereal products such as multi-grain porridge and breakfast cereals. It makes multi-grain porridge by blending barley, wheat and rye. Budgeted costs to produce 100,000 kg of multi-grain porridge in November 2018 are as follows: 

45,000 kg of barley at €0.30 per ................................................................. kg €13,500 

180,000 kg of wheat at €0.26 per ................................................................. kg 46,800 

75,000 kg of rye at €0.22 per ........................................................................ kg 16,500 

Actual costs in November 2018 are: 

62,000 kg of barley at €0.28 per .................................................................  kg €17,360 

155,000 kg of wheat at €0.26 per ................................................................. kg 40,300 

93,000 kg of rye at €0.20 per .......................................................................... kg 18,600 

Required 

1. Calculate the total direct materials price and efficiency variances for November 2018. 

2. Calculate the total direct materials mix and yield variances for November 2018. 

3. Comment on your results in requirements 1 and 2.