Becton Labs produces a variety of chemical compounds for commercial use. The standard mix for March's production of 60000 litres of Product X and the budgeted costs, are as follows: Liq. Chem. Barrelline Qty (L) Cost/L Total Cost 15,000 $ 3.50 $ 52,500 52,000 $ 2.20 $114,400 26,000 $ 1.75 $ 45,500 Prismane Manaculin The actual quantities and costs of the direct materials placed into production during March to produce Product X were as follows (all materials purchased were used): Liq. Chem. Barrelline Prismane Manaculin Total Qty (L) Total Cost 16,430 $ 64,768 53,125 $ 75,280 22,575 $ 73,372 92,130 $ 213,420 A total of 60000 litres of Product X was produced during March. REQUIRED: Calculate the direct materials efficiency mix and yield variances for each direct material.