Direct Labor Mix and Yield Variances 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. Standard Direct Labor Type Mix SP Cost Fabricating 2 hrs. $20 $40 Assembly 3 12 36 Total 5 hrs. $76 Yield 25 units During the second week in April, Delano produced the following results: Direct Labor Type Actual Mix Fabricating 20,000 hrs. Assembly 45,000 Total 65,000 hrs. Yield 320,000 units