Standard materials for 1 unit of ABC: S X Y 2kg@ $2.50 per kg 5kg@ $4.00 per kg 25 Calculate: 5 20 During the period 2,000kg of material X (costing $5,200) and 3,000kg of material Y (costing $12,800) were used to produce 650 units of ABC. a) price variances b) mix variances c) yield variances - in total and for each individual material