50 1. Materiat Variances M 12 The standard set for a chemical mixture of a company is as under: Material Standard Mix (%) Standard Price /kg A 80 B 20 100 Standard Yield in Production is 75%. The actual quantity produced was 1,800 kg of output from the following: Material Standard Mix (%) Standard Price / kg A 1,400 60 600 90 Calculate the Total Material Price, Mix and Yield Variances, indicating whether they are Favourable (F) or Adverse (A or U). B