Liquidsoap manufactures a product known as Supersanitiser by mixing two different chemicals. Supersanitiser is sold in 25 litre containers.

Thestandard material costper container of Supersanitiser is as follow:

Chemical H

12 litres @ R2.50 = R30

Chemical W

18 litres @ R3.00 = R54

In May theactual mixedused was :

• 984 litres of chemical H and
• 1 230 litres of chemical W.

The actual output was 72 x 25l containers(1800 l)of Supersanitiser.

1. Calculate the mix variances for materials R, and indicate if the variance was fabourable or unfavourable :
2. Calculate the yield variance for material R, and indicate if the variance was fabourable or unfavourable :