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Calculating the Direct Labor Mix Variance Mangia Pizza Company makes frozen pizzas that are sold through grocery stores. Hengia uses two types of direct labor:

Calculating the Direct Labor Mix Variance Mangia Pizza Company makes frozen pizzas that are sold through grocery stores. Hengia uses two types of direct labor: machine operators and packers. Mangia developed the following standard mix for spreading on premade pizza shells to produce 16 giant-size sausage pizzas. Standard SP Direct Labor Machine operators Mix Mix Proportion Cost 0.5 ht 0.50 $16 $8 Packers 0.5 0.50 12 6 Total 1.0 hr. $14 Mangia's recent batch (designed to produce 400 pidas) used 400 direct labor hours. Of the total, 160 were for machine operators, and the remaining 240 hours were for packers. The actual yield was 780 pizzas Required: 1. Calculate the standard mix (SM) in hours for machine operators and for packers operator Packers 2. Calculate the mix variance 0.1 X Favorable SM 100 x hours 100 X hours Mangia Pizza Company makes frozen pizzas that are sold through grocery stores. Mangia uses two types of direct labor: machine operators and packers. Mangia developed the following standard mix for spreading on premade pizza shells to produce 16 glant-size sausage pizzas. SP Direct Labor Mix Mix Proportion Standard Cost Machine operators 0.5 hr 0.50 $16 $8 Packers 0.5 0.50 12 6 $14 Total 1.0 h Mangia's recent batch (designed to produce 400 pizzas) used 400 direct labor hours. Of the total, 160 were for machine operators, and the remaining 240 hours were for packers. The actual yield was 7 pizzas. Required: 1. Calculate the standard mix (SM) in hours for machine operators and for packers. SM Machine operators Packers 100 X hours 100 X hours 2. Calculate the mix variance. 0.1 X Favorable numbers

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