Two ingredients are used in the process. Ingots of Tungsten and Boron are melted together in the smelter in the ratio of 4 : 1 (4 Ingots Tungsten to 1 Ingot Boron). The resultant melt yields 4,5 Ingots.

For the month of September 20.9, the following information is pertinent:

880 Ingots of direct materials were fed into the smelter and the resultant yield amounted to 765 Ingots.

Standard prices : Tungsten R750 per Ingot

Boron R850 per Ingot

Actual prices from purchases: Tungsten R517 775 (695 Ingots)

Boron R159 470 (185 Ingots)

All purchases were fed into the smelter as is.

REQUIRED

Calculation of the following material variances:

Price

Mix

Yield