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: Standard Direct Material Standard Unit Price Standard Mix Cost Aranol 3,000 gallons $4.00 per gallon $ 12,000 Lendyl 17,000 6.00 102,000 Total 20,000 gallons $ $114,000 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Actual Mix Aranol 60,000 gallons Lendyl 140,000 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. 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. 72,000 X Favorable Mix variance Yield variance $ $ 20,685 X Favorable 2. Compute the total direct materials usage variance for Aranol and Lendyl. $ 21,750 X Favorable