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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 Standard Standard Unit Price Material Standard Mix Cost Aranol 3,400 gallons $3.00 per gallon $ 10,200 Lendyl 16,600 5.00 83,000 Total 20,000 gallons 93,200 Yield 16,000 gallons During March, the following actual production information was provided: Direct Material Actual Mix Arano 54,000 gallons Lendyl 146,000 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 Favorable Yield variance Favorable 2. Compute the total direct materials usage variance for Aranol and Lendyl. Favorable