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. Direct Labor Type Mix SP Standard Cost Fabricating 2 hrs. $25 $50 Assembly 3 12 36 Total 5 hrs. $86 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 Required: 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. 5 2. Calculate the standard cost per unit of the yield. Round your answers to the nearest cent. $ 3.44 per unit of yield 3. Calculate the direct labor yield variance. $ 17,200 Unfavorable 4. Calculate the direct labor mix variance. $ Favorable