Global Company manufactures apple sauce, apple jelly, and apple syrup. It produces apple sauce by blending three different varieties of apples. It has in its budget the following standards for the direct materials inputs to produce 100 kilograms (Kgs) of apple sauce in September 2020 as follows:

Material Input	Standard Quantity and Rate	Total Cost
Golden apples	45 Kgs at $1.30 per Kg	$58.50
Delicious apples	180 Kgs at $1.20 per Kg	$216.00
Red apples	75 Kgs at $1.22 Kg	$91.50

Note that 300 Kgs of input quantities are required to make 100 Kgs of apple sauce.

No inventories of direct materials are kept. The actual output for September 2020 was 98,500 Kg of apple sauce. The actual direct materials inputs used to produce this output were:

Material Input	Actual Usage and Cost	Total Cost
Golden apples	62,000 Kg at $1.28 per Kg	$79,360
Delicious apples	155,000 Kg at $1.25 per Kg	$193,750
Red apples	93,000 Kg at $1.20 per Kg	$111,600
		$384,710

Due to supply disruption, the market price of each material input was revised before the actual purchase. The revised market price was:

Material Input	Revised Usage and Costs	Total Cost
Golden apples	62,000 Kg at $1.32 per Kg	$80,600
Delicious apples	155,000 Kg at $1.25 per Kg	$198,400
Red apples	93,000 Kg at $1.25 per Kg	$116,250
		$395,250

Budgeted Sales for Global Company for September 2020 were:

Products	Units	Unit Contribution Margin	Total Contribution Margin
Apple Sauce	28,000	$20	$560,000
Apple Jelly	32,000	$12	$384,000
Apple Syrup	20,000	$10	$200,000
			$1,144,000

Actual sales for September 2020 were:

Products	Units	Unit Contribution Margin	Total Contribution Margin
Apple Sauce	26,000	$22	$572,000
Apple Jelly	28,000	$10	$280,000
Apple Syrup	29,000	$9	$261,000
			$1,113,000

Required 4.1

Calculate the total material mix for September 2020. You must show material mix variance for individual inputs.

Required 4.2

Calculate total material yield variances for September 2020.

Required 4.3

Calculate the sales margin mix variance for September 2020. You must show sales margin mix variance for all products.

Required 4.4

Calculate sales margin quantity variance for September 2020. You must show sales margin quantity variance for all products.

Required 4.5

Calculate the planned variance and purchase efficiency variance for all three material inputs.