Dubuque Company Uses Three Materials in the Production of Their

Essay

Dubuque Company uses three materials in the production of their product.The materials,A,B,and C,have the following standards:
$\begin{array}{llll}\text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost }\\\hline\text { A } & 5,000 \text { units } & \$ 2.00 \text { per unit } & \$ 10,000 \\\text { B } & 3,000 \text { units } & 4.00 \text { per unit } & \$ 12,000 \\\text { C } & 2,000 \text { units } & 3.00 \text { per unit } & \$ 6,000\\\\\text { Yield }& 9,000 \text { units }\end{array}$ During April,the following actual production information was provided:
$$\begin{array} { c c } \text { Materal } & \text { Actual Mix } \\\text { A } & \text { 40,000 units } \\\text { B } & 20,000 \text { units } \\\text { C } & 10,000 \text { units }\end{array}$$ Yield 60,000 units
Calculate the materials usage,mix,and yield variances.