Direct Materiais Usage Variances: Direct Materials Mix and Yield Variances Energy Products Company produces a gasoline additive, Gas Gain. This product increases engine efficiency and improves gasoline mileage by creating a more complete burn in the combustion process. Carefif controls are roquired during the production process to ensure that the proper mix of input chemicals is achicved and that evaporation is controlled. If the controls are not effective, there can be a loss of output and efficiency. The standard cost of producing a S00-liter batch of Gas Gain is \$135.00. The standard direct materiais mix and related standard cost of each chemical used in a 500-liter batch are as follows: The quantities of chemicals purchased and used during the current production pkliod are shown in the following schedule. A total of 180 batches of Gas Gain were manufactured during the current production period. Energy Products determines its cost and chemical usage variations at the end of each production period. Compute the tokal direct moterials usage variance, and then break down this variance into iss mox and yeld components, Do not round intermediate computations and round final answers to the nearest cent. (CMA adapted) restias