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XYZ Co. uses two types of materials in the production. The following standards were developed: Material M1 M2 Standard Mix Standard Unit Price 2 units $20 per unit 3 units 12 per unit Standard Cost $ 40 $36 Yield 25 units During January, the following actual production information was provided: Material Actual Mix M1 22,000 units M2 43,000 units Yield 320,000 units Required: (1) Determine the mix variance and the yield variance. (2) Determine the MUV