New Orleans Productions uses two materials in the production of its product. The materials, P and Q, have the following standards:

Material P Q

Yield

Standard Mix 5000 units 4000 units

8600 units

Standard Unit Price $2 per unit

$1.5 per unit

Standard Cost $10,000

$6,000

During September, the following actual production information was provided: Material Actual Mix

P 5300 units Q 3900 units

Yield 8700 units

10. 10 Refer to the Figure above. What is the materials mix variance?

    1. A $75 (F)

    2. B $94 (U)

    3. C $94 (F)

    4. D $75 (U)

11. 11 Refer to the Figure above. What is the materials usage variance?

    1. A $167 (U)

    2. B $264 (U)

    3. C $167 (F)

    4. D $264 (F)

12. 12 Refer to the Figure above. What is the materials yield variance?

    1. A $91 (U)

    2. B $170 (U)

    3. C $91 (F)

    4. D $170 (F)