The chocolate manufacturing operations of Confectioners Inc. require close control of daily production and cost data. The computer printout for a batch of one ton of cocoa powder indicates the following materials standards:

On December 7, the company's Commodity Accounting Analysis Section reported the following production and cost data for the December 6 operations:

Cocoa powder transferred to finished goods inventory totaled 387 tons. There was no work in process inventory.
Required:
Compute the materials price, mix, and yield variances, and indicate whether each is favorable or unfavorable.

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Standard Quantity Standard Standard (pounds) Unit Cost Batch Cost $.60 .50 .40 Ingredients Cocoa beans... Milk... Sugar S 480 1,850 200 $2.530 anun.. 800 3,700 500 Total batch. Ingredients Put in Process Actual Quantity Actual Actual (pounds) Unit Price Total Cost $.62 .48 39 $201,500 684,000 97,500 $983.000 Cocoa beans Milk 325,000 1.425,000 一250.000 Sugar ... Total