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 Aranol Standard Mix 3,600 gallons Standard Unit Price Standard Cost $6.00 per gallon $21,600 Lendyl 16,400 8.00 131,200 Total 20,000 gallons $152,800 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Aranol Lendyl Total Actual Mix 62,000 gallons 138,000 200,000 gallons Yield Required: 164,000 gallons 1. Compute the direct materials mix and yield variances. In your computations, round the standard cost of the yield to 3 decimal places. Use rounded number in the subsequent computations. Mix variance Yield variance Favorable Favorable 2. Compute the total direct materials usage variance for Aranol and Lendyl. Favorable