Reference no: EM132674823

Diva Dog Treat Ltd. manufactures a vegetarian chew biscuit for puppies. The dog biscuit uses a multigrain formula that sometimes varies depending on supplier cost and availability. The company produces a standard lot of 50,000 kilograms of biscuits. The standard for each batch is as follows:

                      Cost per kg             kgs used

Whole wheat          $1.20               30,000

Quinoa                    $2.50              15,000

Spelt                     $3.50               5,000

In May, Diva produced 50,000 kilograms of biscuits. The actual use of grain for the month was as follows:

                      Kg used              Cost per kg

Whole wheat       27,500                 $1.25

Quinoa              16,000                   $2.40

Spelt                6,500                     $3.25

In June, Diva produced a 51,500 kg batch of biscuits. The actual use of grain for the month was as follows: (Actual costs in June were back to standard)

Whole wheat 31,000

Quinoa 16,000

Spelt 5,000

Required

Problem a) What is the total mix variance for May and for June?

Problem b) What is the total yield variance for May and for June?