Direct Materials Usage Variance, Direct Materials Mix and Yield Variances 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 Lendyl 4,800 gallons 15,200 $6.00 per gallon $28,800 8.00 121,600 Total 20,000 gallons $150,400 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Aranol Lendyl Total Yield Actual Mix 70,000 gallons 130,000 200,000 gallons 164,000 gallons