1 Grains Galore Cereal Co.produces a cereal called Toasty Fruits,which is a mixof cranberries, raisins and rice flakes. It has set the following standards to produce 50 kilograms of cereal:

Ingredient

Kilograms Cost per kilogram Total cost

Rice flakes 30 $2.00 $60.00

Raisins 18 $2.50 $45.00

Cranberries 12 $30.00 360.00

60 $465.00

Kilograms Cost per kilogram Total cost

Rice flakes 30 $2.00 $60.00

Raisins 18 $2.50 $45.00

Cranberries 12 $30.00 $360.00

60 $465.00

At the end of the month, the operations manager reported the following details relating to the production of 2,600 kilograms of Toasty Fruits cereal:

Ingredients Kilograms Cost per kilogram Total cost

Rice flakes 1,820 $1.85 $3,367.00

Raisins 910 $2.60 $ 2,366.00

Cranberries 770 $33.50 $25,795.00

3,500 $31,528.00

All prices remained the same for the period and Grains Galore operates on a just-in-time inventory basiswith negligible beginning and ending inventories.What were the mix and yield variances for the month?

a)Mix variance, $1,684.80 U; Yield variance, $3,150.20 U

b)Mix variance, $1,890.00 U; Yield variance, $2,945.00 U

c)Mix variance, $1,890.00 U; Yield variance, $3,150.20 U

d)Mix variance, $2,110.50 U; Yield variance, $3,193.90 U