Acadia Company uses standard costs to account for its production of ZIP. The standard cost of one unit is given below: Material A: 20.00 kilograms @ €1.00 = €20.00 Material B: 5.00 kilograms @ 2.40 =...

Acadia Company uses standard costs to account for its production of ZIP. The standard cost of one unit is given below:
Material A: 20.00 kilograms @ €1.00 = €20.00
Material B: 5.00 kilograms @ 2.40 = 12.00
Direct labour: 4.75 hours @ 15.00 = 71.25
Each material is added at the beginning of the process. Production data for June, 20X9, are as follows:
a.Beginning work in progress, 15,000 units, 20% complete
b.Started during the month, 37,000
c.Ending work in progress, 14,000 units, 75% complete
d.Material A issued to production, 750,000 kilograms
e.Material B issued to production, 184,000 kilograms
f.Direct labour cost was €3,248,250 for 213,000 hours
g.Assume that materials A and B are perfect substitutes.

Required: on the sheet
a. What is the material mix variance for material A? For material B?

b.What is the material yield variance?