1. What is the total budgeted cost of direct materials for all 2500 tins?

2. Calculate the total direct materials efficiency variance.

3. What is the total direct materials price variance?

4. Calculate the total direct materials mix and yield variance.

The main product for Simply Nuts Corporation is a can of mixed nuts and spices. It is a combination of hazelnuts, pecans, brazilnuts and the special spices. Below are the budgeted quantities and budgeted prices for the direct materials used in each batch of 100 cans. Quantity for BUDGET Price of Input One Batch Hazelnuts Pecans Brazilnuts Spices 180 cups 300 cups 90 cups 30 cups $1 per cup $2 per cup $3 per cup $6 per cup The company can change the mix of the direct materials slightly and the quality is not affected. There is also some product rejected during inspection, so all materials added to production don't end up in the finished products. Last month, there were 25 batches run and 2,500 cans were produced. Below are the actual quantities, mix and cost of the materials. Hazelnuts Actual Mix 33% 47% Pecans Actual Quantity Actual Price 5280 cups $5,280 7520 cups $15,040 2720 cups $8,160 480 cups $2,880 16000 cups $31,360 Brazilnuts 17% Spices Total 3% 100%