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Stammer Company uses three materials in the production of their product. The materials, A, B, and C, have the following standards:
Material Standard Mix Standard Unit Price Standard Cost
A 5,000 units $2.00 per unit $10,000
B 3,000 units 4.00 per unit $12,000
C 2,000 units 3.00 per unit $ 6,000
Yield 9,000 units
During April, the following actual production information was provided:
Material Actual Mix
A 40,000 units
B 20,000 units
C 10,000 units
Yield 60,000 units
Required:
Calculate the materials usage, mix, and yield variances.
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