Stammer Company Uses Three Materials in the Production of Their

question 110

Essay

Stammer Company uses three materials in the production of their product. The materials, A, B, and C, have the following standards: $\begin{array} { l r r r } \text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\ \text { A } & 5,000 \text { units } & \$ 2.00 \text { per unit } & \$ 10,000 \\ \text { B } & 3,000 \text { units } & 4.00 \text { per unit } & \$ 12,000 \\ \text { C } & 2,000 \text { units } & 3.00 \text { per unit } & \$ 6,000 \\\\\text { yield }&9,000 \text { units }\\\end{array}$

During April, the following actual production information was provided: $\begin{array}{lr}\text { Material } & \text { Actual Mix } \\\text { A } & 40,000 \text { units } \\\mathrm{B} & 20,000 \text { units } \\\mathrm{C} & 10,000 \text { units }\end{array}$
Yield 60,000 units
Required:
Calculate the materials usage, mix, and yield variances.

---

Definitions:

Bowel Protruding

A medical condition where part of the intestine bulges through a weakened area of the abdominal wall.

Umbilical Cord

The flexible cordlike structure connecting a fetus in the womb to the placenta, transporting nutrients and oxygen from the mother and removing waste products.

Artery

A blood vessel that carries oxygenated blood away from the heart to various parts of the body.

Soften

To make or become less hard, stiff, or firm, often referring to the physical texture of objects or substances.