Question: Calculating The Yield Variance Mangia Pizza Company Makes Frozen Pizzas That Are Sold Through Grocery Stores. Mangia Developed The Following Standard Mix For Spreading On Premade Pizza Shells To Produce 19 Giant-size Sausage Pizzas. Direct Material Mix Mix Proportion SP Standard Cost Tomato Sauce 10 Lbs. 0.325 $1.40 $14.00 Cheese 11 0.370 2.70 29.70 …

Calculating the Yield Variance
Mangia Pizza Company makes frozen pizzas that are sold through
grocery stores. Mangia developed the following standard mix for
spreading on premade pizza shells to produce 19 giant-size sausage
pizzas.

Direct Material
Mix
Mix Proportion
SP
Standard Cost

Tomato sauce
10
lbs.

0.325

$1.40

$14.00

Cheese
11

0.370

2.70

29.70

Sausage
9

0.305

2.00

18.00

    Total
30
lbs.

$61.70

Mangia put a batch of 2,000 pounds of direct materials (enough
for 1,267 frozen sausage pizzas) into process. Of the total, 600
pounds were tomato sauce, 860 pounds were cheese, and the remaining
540 pounds were sausage. The actual yield was 770 pizzas.
Required:
1. Calculate the yield ratio based on the
standard amounts given. If required, round your answer to two
decimal places.

fill in the blank 1
2. Calculate the standard cost per pound of the
yield. If required, round your answer to the nearest cent.

$fill in the blank 2 per pizza
3. Calculate the standard yield for actual
input of 2,000 pounds of direct materials. Do not round
intermediate calculations. Round your final answer to nearest whole
number.

fill in the blank 3 pizzas
4. Calculate the yield variance. Do not round
intermediate calculations, except for number of pizzas which should
be rounded to nearest whole number. If required, round your final
answer to the nearest cent.

$fill in the blank 4   
5. What if the total
2,000 pounds of direct materials put into process resulted in a
yield of 1,292 pizzas? How would that affect the yield
variance?
The yield variance would be  .