Question: how to calculate standard yield?
Answer: Direct material yield variance = (Standard output × Standard cost) – (Actual output × Standard cost) ... 
*34,100 × (1,000/1,100) ... 
Direct material yield variance = (Actual quantity used × Standard cost) – (Standard quantity allowed for actual output × Standard cost) ... 
*$41,800/1,100 tons = $38.00.