Q2 Standard cost card for production of Potatoes curry follow:

Direct Material	Mix	Mix proportion	Unit cost	Standard cost
Potatoes Spices Total Yield	180 ounce 20 ounce 200 ounce 165 ounce	0.90 0.10	$0.015 $0.030	$2.70 $0.60 $3.30

Actual production for April:

Direct material	Actual mix
Potatoes Spices Total Yield	25,600 ounce 6,400 ounce 32,000 ounce 25,400 ounce

Calculate:

1. The yield ratio and The standard cost per unit of yield
2. The direct materials yield variance and direct materials mix variance