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Pepper(1.32-1.35)*50400______1512F_________
Cucumber (1.48-1.5)*78750______1575F_________
TOTAL____1953F___________
Direct materials efficiency variance
Celery [28350-(50/200)]*1.06______9699F_________
Pepper[50400-(60/200)]*1.35________7290U_______
Cucumber[78750-(90/200)]*1.50______16875U_________
TOTAL____14,466U___________
a.
2.Calculate the direct materials mix and yield variance for each ingredient and in total. (show calculations below)
Direct materials mix variance
Celery 157500(0.18-0.25)*1.06____11686.5F________
Pepper 157500(0.32-0.3)*1.35__4252.5U_______
Cucumber 157500(0.5-0.45)*1.5_______11812.5U________
TOTAL______4378.5U_________
Direct materials yield variance
Celery_______________
Pepper_______________
Cucumber_______________
TOTAL_____10087.5U__________
3.Provide some descriptions of the variances calculated in part 2. In other words, 'What happened?' For example:
The Celery mix variance is $x,xxx favourable because it was x% less of the budgeted mix.
Answer & Explanation
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