2)

Stammer Company uses three materials in the production of their product. The materials, A, B, and C, have the following standards:

Material	Standard Mix	Standard Unit Price	Standard Cost
A	5,000 units	$2.00 per unit	$10,000
B	3,000 units	4.00 per unit	$12,000
C	2,000 units	3.00 per unit	$ 6,000
Yield		9,000 units

During April, the following actual production information was provided:

Material	Actual Mix
A	40,000 units
B	20,000 units
C	10,000 units

Yield 60,000 units Required: Calculate the materials usage, mix, and yield variances.