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

Direct Labor Type	Mix	SP	Standard Cost
Fabricating	2 hrs.		$25	$50
Assembly	3		13	39
Total	5 hrs.			$89
Yield	25 units

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

Direct Labor	Type Actual Mix
Fabricating	25,000 hrs.
Assembly	55,000
Total	80,000 hrs.
Yield	395,000 units

Instructions for parts 3 and 4: If a variance is zero, enter "0" and select "Not applicable" from the drop down box.

1. Calculate the yield ratio.

2. Calculate the standard cost per unit of the yield. Round your answers to the nearest cent. $ per unit of yield

3. Calculate the direct labor yield variance. $

Favorable or Unfavorable or Not applicable

4. Calculate the direct labor mix variance. $

Favorable or Unfavorable or Not applicable

Answer rating: 100% (QA)

1 Calculate the yield ratio To calculate the yield ratio divide the actual yield by the standard yield Actual Yield 395000 units Standard Yield 25 units 80000 hrs 5 hrs 400000 units Yield Ratio Actual ... View the full answer