Exercise 9-19 Direct Labor Mix and Yield Variances OBJECTIVE 5 Redfield Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Redfield has developed the following standard mix for direct labor, where output is measured in units. Direct Labor Type Mix SP Standard Cost Fabricating 3 hrs. $20 $60 Assembly 2 15 30 Total 5 hrs. $90 Yield 25 units Details During the second week in April, Redfield produced the following results: Direct Labor Type Actual Mix Fabricating 20,000 hrs. Assembly 45,000 Total 65,000 hrs. Yield 320,000 units Details REQUIRED: 1. Calculate the yield ratio. SHOW ANSWER 2. Calculate the standard cost per unit of the yield. SHOW ANSWER 3. Calculate the direct labor yield variance. 4. Calculate the direct labor mix variance.Direct labor mix variance: Direct Labor Type | Fabricating - Assembly Direct labor mix variance . Ex 9-19 Tx Accessibility: Investigate Q Seapch