Becton Labs produces a variety of chemical compounds for industrial uses. The standard mix for February's production of 80,000 litres of Product "X" and the budgeted costs, are as follows:

Liquid Chemical Quantity (in litres) Cost (per litre) Total Cost

Barralene 16,000 $4.00 $64,000

Prismane 48,000 $1.50 72,000

Miraculin 36,000 $2.00 72,000

The actual quantities and costs of the direct materials placed into production during February to produce Product "X" were as follows (all materials purchased were used):

Liquid Chemical Quantity (in litres) Total Cost

Barralene 16,960 $64,768

Prismane 50,400 75,280

Mircaulin 37,040 73,372

104,400 213,420

A total of 80,000 litres of Product "X" was produced during February.

REQUIRED: Calculate the direct materials efficiency, mix, and yield variances for each direct materia