Pepper(1.32-1.35)*50400______1512F_________

Cucumber (1.48-1.5)*78750______1575F_________

TOTAL____1953F___________

Direct materials efficiency variance

Celery [28350-(50/200)]*1.06______9699F_________

Pepper[50400-(60/200)]*1.35________7290U_______

Cucumber[78750-(90/200)]*1.50______16875U_________

TOTAL____14,466U___________

a.

2.Calculate the direct materials mix and yield variance for each ingredient and in total. (show calculations below)

Direct materials mix variance

Celery 157500(0.18-0.25)*1.06____11686.5F________

Pepper 157500(0.32-0.3)*1.35__4252.5U_______

Cucumber 157500(0.5-0.45)*1.5_______11812.5U________

TOTAL______4378.5U_________

Direct materials yield variance

Celery_______________

Pepper_______________

Cucumber_______________

TOTAL_____10087.5U__________

3.Provide some descriptions of the variances calculated in part 2. In other words, 'What happened?' For example:

The Celery mix variance is $x,xxx favourable because it was x% less of the budgeted mix.