Direct Materials Usage Variance, Direct Materials Mix and Yield Variances Vet-Pro, Inc., produces a veterinary grade anti-anxiety mixture for pets with behavioral problems. Two chemical solutions, Aranol and Lendyl, are mixed and heated to produce a chemical that is sold to companies that produce the anti-anxiety pills. The mixture is produced in batches and has the following standards: Direct Standard Unit Standard Material Standard Mix Price Cost Aranol 4,600 gallons $5.00 per gallon $ 23,000 Lendyl 15,400 7.00 107,800 Total 20,000 gallons $ 130,800 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Actual Mix Aranol 84,000 gallons Lendy! 116,000 Total 200,000 gallons Yield 166,000 gallons Required: 1. Compute the direct materials mix and yield variances. In your computations, round the standard cost of the yield to 3 decimal places. Use rounded number in the subsequent computations. Mix variance $ Yield variance $ 2. Compute the total direct materials usage variance for Aranol and Lendyl