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Coco Ltd manufactures mirror. The mirror measure 1/2m x 1/4m x 0.01m The mirror are manufactured in a process which requires the following standard mix:

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Coco Ltd manufactures mirror. The mirror measure 1/2m x 1/4m x 0.01m The mirror are manufactured in a process which requires the following standard mix: Quantity K.G 25 30 30 15 Material PriceCost 30 39 30 14 21 1.2 1.3 Each mix should produce 100 square metres of mirror of 0.01m thickness, which is 800 pieces. During July 2012, 60 mixes were processed and the actual output was 46,400 pieces, from the following input Quantity KG 1600 2000 1900 850 PricefCostf 2080 2400 1710 1.5 1275 Material 1.3 0.9 Required For the month of July calculate for each material 1. price variance 2. usage variance 3. mix variance 4. yield variance

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