Exercise 9.19 Direct Labor Mix and Yield Variances leno Company uses two types of direct labor for the manufacturing of its products: labricat ing and assembly. Delano has developed the following standard mix for direct labor, where out- put is measured in number of circuit boards. Direct Labor Type Mix SP Standard Cost Fabricating 2 hrs. $20 $40 Assembly 3 Total 5 hrs. $76 Yield 25 units During the second week in April, Delano produced the following results: Direct Labor Type Actual Mix Fabricating 20,000 hrs. Assembly 45,000 Total 65,000 hrs. Yield Yield 320,000 units Required: 1. Calculate the yield ratio. 2. Calculate the standard cost per unit of the yield, 3. Calculate the direct labor yield variance. 4. Calculate the direct labor mix variance