Delano Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Delano has developed the following standard mix for direct labor, where output is measured in number of circuit boards.

Direct Labor Type Mix SP Standard Cost

Fabricating 2hrs. $25 $50

Assembly 3 12 36

Total 5hrs. $86

Yield 25units

During the second week in April, Delano produced the following results:

Direct Labor Type Actual Mix

Fabricating 20,000hrs.

Assembly 45,000

Total 65,000hrs.

Yield 320,000units

Instructions for parts 3 and 4: If a variance is zero, enter "0" and select "Not applicable" from the drop down box.

1.Calculate the yield ratio.

2.Calculate the standard cost per unit of the yield. Round your answers to the nearest cent.

3.Calculate the direct labor yield variance.

4.Calculate the direct labor mix variance.