Dubuque Company uses three materials in the production of their product. The materials, A, B, and have the following standards: Material Standard Mix Standard Unit Price Standard Cost 6,000 units $3.00 per unit $18,000 1,000 units 2.00 per unit $2,000 3,000 units 5.00 per unit $ 15,000 o > Yield 8,000 units During April, the following actual production information was provided: Material Actual Mix 40,000 units 15,000 units 35,000 units Yield 70,000 units Required: (10 points each variance) Calculate the materials, mix, yield, and usage variances. Use the format below for mix variance Material AQ SM AQ - SM SP (AQ-SMSP