The standard cost of producing a 500-liter batch of Gas Gain is $135.00. The standard direct materials mix and related standard cost of each chemical used in a 500-liter batch are as follows:

ChemicalMixSPStandard CostEchol200liters$0.200 $40.00 Protex100 0.425 42.50 Benz250 0.150 37.50 CT-4050 0.300 15.00 Total600liters $135.00

The quantities of chemicals purchased and used during the current production period are shown in the following schedule. A total of 200 batches of Gas Gain were manufactured during the current production period. Energy Products determines its cost and chemical usage variations at the end of each production period.

ChemicalQuantity UsedEchol38,000litersProtex18,400 Benz54,000 CT-4010,800 Total121,200liters

Required:

Compute the total direct materials usage variance, and then break down this variance into its mix and yield components. Do not round intermediate computations and round final answers to the nearest cent. (CMA adapted)