Direct materials rate, efficiency, mix, and yield variances. Greenwood Inc. manufactures apple products such as apple jelly and applesauce. It makes applesauce by blending Tolman, Golden Delicious, and Ribston apples. Budgeted costs to produce 100,000 kilograms of applesauce in November 2013 are as follows:

45,000 kilograms of Tolman apples at $0.32 per kilogram.......$14,400

180,000 kilograms of Golden Delicious apples at $0.28 per kilogram...50,400

75,000 kilograms of Ribston apples at $0.24 per kilogram........18,000

Actual costs in November 2013 are

62,000 kilograms of Tolman apples at $0.30 per kilogram ...... $18,600

155,000 kilograms of Golden Delicious apples at $0.28 per kilogram....43,400

93,000 kilograms of Ribston apples at $0.22 per kilogram.........20,460

REQUIRED

1. Calculate the total direct materials price and efficiency variances for November 2013.

2. Calculate the total direct materials mix and yield variances for November 2013.

3. Comment on your results in requirements 1 and 2.