Globe 68% 10:07 AM 1. Calzada Company produces Four-season drinks by mixing juices of four fruit in season. The standard costs and input for a 50-liter batch of the juice are as follows: Fruit Standard input quantity (in units) Standard Price per Total Standard cost unit Santol 20 10.00 200 Mango 10 21.75 212.5 Pineapple 25 7.5 187.5 Tamarind 5 15 75 The quantities purchased and used during the current month are shown below. A total of 14 batches were produced during the month: Fruits Quantity Purchased Purchase Price Quantity Used Santol 300 Mango 150 Pineapple 350 Tamarind 80 Required: 9.50 290 22 130 7.20 350 15.40 75 a. Total Materials cost variance b. Materials Purchase Price Variance c. Materials Usage Price Variance d. Materials Mix Variance e. Materials Yield Variance 2. A company produces a produces a gasoline additive. The standard costs and input for a 500- liter batch of the additive are represented below. Chemical Standard input Quantity in liters Standard input Quantity per liter Standard Total cost Echol 200 PO.200 P40.00 Protex 100 0.425 42.25 Benz 250 0.150 37.50 CT-40 50 0.300 15.00 The quantities purchased and used during the current period are shown below. A total of 140 batches were made during the current period. Chemical Quantity Purchased Total Purchased (liters) Price Echol 25,000 P5, 365 Protex 13,000 6240 Benz 40,000 5840 CT-40 7,500 2220 Quantity used (liters) P26, 600 12, 880 37,800 7,140 Required: a. What is the material mix variance for this operation? b. What is the Yield Variance for this operation c. What is the total Material Variance?