Direct Materials Mix and Yield Varlances 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 Naterial Salvent mix Aromatic compounds Mix Proportion tandard Cost Mix 760 gallons 40 800 gallons SP $5.5 4180.00 0.05 8020.00320800.00 Total Yield $324,980 On May 2, Chypre produced a batch of 1,050 gallons with the following actual results: Direct Material Solvent mix Aromatic compounds Actual Mix 994.35 gallons 55.65 Total 1,050 gallons Yield 930 gallons