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: 11eb7449_c4a3_1aa2_a720_a9b31f5d88af_SM1592_00 During March, the following actual production information was provided: 11eb7449_c4a3_1aa3_a720_85e790142116_SM1592_00 Required: 1. Compute the direct materials mix and yield variances. 2. Compute the total direct materials usage variance for Aranol and Lendyl. Show that the total direct materials usage variance is equal to the sum of the direct materials mix and yield variances.

Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

النسخة 2الرقم المعياري الدولي: 978-1111824402

Cornerstones of Cost Management 2nd Edition by Don Hansen ,Maryanne Mowen

النسخة 2الرقم المعياري الدولي: 978-1111824402

تمرين 52

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:

During March, the following actual production information was provided:

Required:
1. Compute the direct materials mix and yield variances.
2. Compute the total direct materials usage variance for Aranol and Lendyl. Show that the total direct materials usage variance is equal to the sum of the direct materials mix and yield variances.

التوضيح

موثّق

1.Direct material mix variances:
It is ...