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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

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 Quartz-sand 20 kg Cullet 5 kg 80,000 bags of sandblasting media were produced. Actual purchases and inventories were: Ending Purchases Inventory Quartz-sand Cullet Cost $4.00 $3.00 Beginning Inventory 0 kg 0 kg 0 kg 120,000 kg Required: Calculate the following variances: a) Total direct material efficiency variance. b) Total direct material mix variance. c) Total direct material yield variance. (in kg) 1,610,000 kg 550,000 kg Purchases (in $) $322,161 $286,000

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Standard 80000 bags A B C D 1 Quantity Rate Amount 2 Quartz Sand 1600000 020 320000 3 Cullet 400000 ... blur-text-image

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