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The San Jose Corporation Uses Two Materials in the Production

question 98

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The San Jose Corporation uses two materials in the production of its product. The materials, G and H, have the following standards:  Material  Standard Mix  Standard Unit Price  Standard Cost G5,250 units $1.50 per unit $7,875H2,250 units 4.50 per unit $10,125Yield 6,000units\begin{array} { l r r r } \text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\ \mathrm { G } & 5,250 \text { units } & \$ 1.50 \text { per unit } & \$ 7,875 \\ \mathrm { H } & 2,250 \text { units } & 4.50 \text { per unit } & \$ 10,125 \\\\ \text {Yield }& 6,000 units\end{array}

During June, the following actual production information was provided:
 Material  Actual Mix  G 45,000 units  H 30,000 units  Yield 54,000 units \begin{array} { l r } \text { Material } & \text { Actual Mix } \\ \text { G } & 45,000 \text { units } \\ \text { H } & 30,000 \text { units } \\ \text { Yield } & 54,000 \text { units } \end{array} What is the materials yield variance?


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