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Vet-Pro, Inc., produces a veterinary grade anti-anxiety mixture for pets with behavioral problems. Two chemical solutions, Aranol and Lendyl, are mixed and heated to produce

Vet-Pro, Inc., produces a veterinary grade anti-anxiety mixture for pets with behavioral problems. Two chemical solutions, Aranol and Lendyl, are mixed and heated to produce a chemical that is sold to companies that produce the anti-anxiety pills. The mixture is produced in batches and has the following standards:

Direct Material Standard Mix Standard Unit Price Standard Cost
Aranol 2,800 gallons $6.00 per gallon $ 16,800
Lendyl 17,200 8.00 137,600
Total 20,000 gallons $ 154,400
Yield 16,000 gallons

During March, the following actual production information was provided:

Direct Material Actual Mix
Aranol 56,000 gallons
Lendyl 144,000
Total 200,000 gallons
Yield 164,000 gallons

Required:

1. Compute the direct materials mix and yield variances. In your computations, round the standard cost of the yield to 3 decimal places. Use rounded number in the subsequent computations.

Mix variance =

Yield variance =

2. Compute the total direct materials usage variance for Aranol and Lendyl.

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