Acadia Company uses standard costs to account for its production of ZIP. The standard cost of one unit is given below: Material A: 20.00 kilograms @ 1.00 = 20.00 Material B: 5.00 kilograms @ 2.40 = 12.00 Direct labour: 4.75 hours @ 15.00 = 71.25 Each material is added at the beginning of the process. Production data for June, 20x9, are as follows: a.Beginning work in progress, 15,000 units, 20% complete b.Started during the month, 37,000 c.Ending work in progress, 14,000 units, 75% complete d. Material A issued to production, 750,000 kilograms e.Material B issued to production, 184,000 kilograms f.Direct labour cost was 3,248,250 for 213,000 hours g.Assume that materials A and B are perfect substitutes. Required: on the sheet a. What is the material mix variance for material A? For material B? b.What is the material yield variance