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 4,600 gallons $6.00 per gallon $27,600 Lendyl 15,400 8.00 123,200 Total 20,000 gallons $150,800 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Actual Mix Aranol 78,000 gallons Lendy! 122,000 Total 200,000 gallons Yield 164,000 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 Yield variance 2. Compute the total direct materials usage variance for Aranol and Lendyl