In a manufacturing business, the production of products is sanding and polishing through two departments then completed. Standards for the activities of workers working in both departments and

results are shown in the following table

Departments Standard Time Standard Charge Actual Hour Actual Fee

Sanding 6,000 dis 15 TL/dis 6,500 dis 14 TL/dis

Polishing 4,500 dis 14 TL/dis 4,200 dis 14.50 TL/dis

Requested: Calculate the cost and yield deviation for both departments using the information in the table.