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Can you help me on how to calculate the direct labor mix variance? thank...

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Accounting

imageimageCan you help me on how to calculate the direct labor mix variance?

thank you

Direct Labor Mix and Yield Variances Delano Company uses two types of direct labor for the manufacturing of its products: fabricating and assembly. Delano has developed the following standard mix for direct labor, where output is measured in number of circuit boards. Standard Direct Labor Type Fabricating Assembly Mix SP $25 13 Cost $50 39 $89 2 hrs. Total 5 hrs. Yield During the second week in April, Delano produced the following results: Direct Labor Fabricating Assemblyy 25 units Type Actual Mix 25,000 hrs. 50,000 75,000 hrs. Total Yield Required Instructions for parts 3 and 4: If a variance is zero, enter "O" and select "Not applicable" from the drop down box 1. Calculate the yield ratio. 370,000 units 5 2. Calculate the standard cost per unit of the yield. Round your answers to the nearest cent. 3.56 per unit of yield 3. Calculate the direct labor yield variance 17,800 Unfavorable

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