Lamson Sauces produces a hot sauce using tomatoes and chili peppers. Lamson developed the following standard cost sheet:

Direct Material Mix Mix Proportion SP Standard Cost

Tomatoes 180 ounces 0.90 $0.015 $2.70

Chili peppers 20 0.10 0.030 0.60

Totals 200 ounces $3.30

Yield 165 ounces

On March 2, Lamson produced a batch of 32,000 ounces with the following actual results:

Direct Material Actual Mix

Tomatoes 25,600 ounces

Chili peppers 6,400

Total 32,000 ounces

Yield 25,400 ounces

Required:

i. Calculate the yield ratio.

ii. Calculate the standard cost per unit of yield.

iii. Calculate the direct materials yield variance.

iv. Calculate the direct materials mix variance.