Determine how much of the firm's direct materials quantity variance is due to a mix variance and how much is due to a yield variance. The firm uses five DM inputs. The standard and actual figures for these five inputs is given below.

As a check figure, the firm has a total DM quantity variance of $94,450.

Mix and Yield Comprehensive Problem
	Standard				Actual
	Input units per FG unit	price per unit				Total units used	price per unit
Input A	1	$ 24.00			Input A	1,200	$ 45.00
Input B	3	$ 55.00			Input B	3,500	$ 35.00
Input C	2	$ 5.00			Input C	4,000	$ 1.00
Input D	4	$ 62.00			Input D	3,750	$ 46.00
Input E	6	$ 19.00			Input E	7,000	$ 32.00
	16	Input units per FG unit				19,450	Total actual input units used
1,250	Actual FG units produced