Green Ltd manufactures a product "Z46" using three materials, J, P, and Y. The standard information to produce one unit of product "Z46" is as follows:

Material J 3 kg at 5.00 per kg

Material P 2 kg at 7.50 per kg

Material Y 5 kg at 2.00 per kg

In its financial year 2021, Green Ltd produced 600 units of product "Z46", using:

1,890 kg of material J

1,230 kg of material P;

and 2,980 kg of material Y.

As the assistant Management Accountant, you are required to prepare variance analysis calculations and draft clear explanations for the management team of Green Ltd.

a) Calculate the material usage mix variance for each material and in total using the "Individual Unit" method

b) Calculate the material usage mix variance for each material and in total using the "Weighted Average" method.

c) Using your solutions from above, explain the difference in the material usage mix variance for Material Y using the individual unit method and the material usage mix variance for Material Y using the weighted average method.

d) Calculate the yield variance in total using the "Weighted Average" method.

e) Using the information from d), provide a written explanation of the final yield variance figure.