9-6 Direct Materials Mix and Yield Variances Los Lamson Sauces produces a hot sauce using tomatoes and chili peppers. Lamson devel oped the following standard cost sheet: Direct Material Mix Mix Proportion SP Standard Cest Tomatocs Chili peppers 180 ounces 20 200 ounces 0.90 0.10 0.015 0.030 $2.70 0.60 S3.30 Totals Yield 165 ounces On March 2, Lamson produced a batch of 32,000 ounces with the following actual results: Direct Material Actual Mix 25,600 ounces 6,400 2,000 ounces 25,400 ounces Tomatoes Chili peppers Total Yield Required 1. Calculate the yield ratio. 2. Calculate the standard cost per unit of yield. 3. Calculate the direct materials yield variance. 4. Calculate the direct materials mix variance