Glassworks makes products for the sandblasting industry. One of the products they make is bags of high-grade sandblasting media that is made from a combination of quartz-sand and recycled ground-glass (cullet). Standard costs and quantities to produce one bag of sandblasting media are as follows:

Quantity Cost

Quartz-sand 20 kg $4.00

Cullet 5 kg $3.00

80,000 bags of sandblasting media were produced. Actual purchases and inventories were:

Beginning Ending Purchases Purchases

Inventory Inventory (in kg) ( in $)

Quartz-sand 0 kg 0 kg 1,610,000 kg $322,161

Cullet 0 kg 120,000 kg 550,000 kg $286,000

Required:

Calculate the following variances:

a)Total direct material efficiency variance.

b)Total direct material mix variance.

c)Total direct material yield variance.