Direct Materials Mix and Yield Variances Chypre, Inc., produces a cologne mist using a solvent mix (water and pure alcohol) and aromatic compounds (the scent base) that it sells to other companies for bottling and sale to consumers. Chypre developed the following standard cost sheet: Direct Material Mix Proportion Mix SP Standard Cost Solvent mix 570 gallons 0.95 $3106.50 $5.45 Aromatic compounds 0.05 30 8070.00 242100.00 Total 600 gallons $245,206.5 Yield 540 gallons On May 2, Chypre produced a batch of 950 gallons with the following actual results: Direct Material Actual Mix 897.75 gallons Solvent mix Aromatic compounds 52.25 950 gallons Total Yield 815 gallons 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. If required, round your answer to two decimal places. 0.9 2. Calculate the standard cost per unit of the yield. If required, round your answer to the nearest cent. per unit of the yield 454.09 3. Calculate the direct materials yield variance. If required, round your answer to the nearest cent. Unfavorable 18,163.6 $ 4. Calculate the direct materials mix variance. If required, round your answer to the nearest cent. x Unfavorable