1. 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	2,400	gallons	$4.00	per gallon		$9,600
   Lendyl	17,600		6.00			105,600
   Total	20,000	gallons				$115,200
   Yield	16,000	gallons

   During March, the following actual production information was provided:

   Direct Material	Actual Mix
   Aranol	62,000	gallons
   Lendyl	138,000
   Total	200,000	gallons
   Yield	168,000	gallons

   Required:

   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	$fill in the blank 1	FavorableUnfavorable
   Yield variance	$fill in the blank 3	FavorableUnfavorable

2. Compute the total direct materials usage variance for Aranol and Lendyl.

$	Favorable or unvaforable