1. Mina Company is producing their bottle requirements. For each case of 24 eight-ounce bottles, the entity prescribed the following standard product mix: Material A @ 2.4 lb, $50/lbs; Material B @ 6 lb, $22/lbs and Material C @ 1.6 lbs, $15/lb. During the month of August, 25,000 cases were produced from an input of:

Material	Pounds	Cost Per Pound
A	63,700	$49
B	125,200	20.50
C	48,100	16

a. How much is the materials mix variance? b. How much is the materials yield variance?

2. Haim Corporation uses a standard absorption system for product costing. The standard cost of this product is as follows: Raw Materials - $14.50; Direct labor for 2 hours @ $8/hr is $16; Manufacturing overhead for 2 hours @ $11/hr is $22. The total cost/unit (14.50+16+22) = $52.50. The manufacturing overhead rate is based upon normal annual activity level of 600,000 direct labor hours. The company planned to produce 25,000 units each month during 2020. Budgeted factory overhead for 2020 is composed of $3,600,000 variable and $3,000,000 fixed. During April 2021, 26,000 units of product were produced using 53,500 direct labor hours at a cost of $433,350. Actual manufacturing overhead for the month was $260,000 fixed and $315,000 variable. The total manufacturing overhead applied during April was $572,000. How much is the variable overhead spending variance?