Delano Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Delano has developed the following standard mix for direct labor, where output is measured in number of circuit boards.

During the second week in April, Delano produced the following results:

Required:
1. Calculate the yield ratio.
2. Calculate the standard cost per unit of the yield.
3. Calculate the direct labor yield variance.
4. Calculate the direct labor mix variance.

Transcribed Image Text:

Direct Labor Type Mix 2 hrs 5 hrs. SP Standard Cost $40 36 $76 Fabricating Assembly $20 12 Total Yield 25 units Direct Labor Type Actual Mix Fabricating Assembly 20,000 hrs. 45,000 65,000 hrs Total Yield 320,000 units