Dear Jayaprakash,
You have to take the Order goods movement from AUFM table to get the above details. variance is a formula. Also total yield is the sum of all components (again AUFM as you need actual produced quantity).
Point 3: QA does the pre and post inspection after the stock is received? Or the check is done after GRN document is posted?
You should ideally considering the raw material consumed against process order, then the corresponding yield loss percentage from Usage decision mentioned at point 3.
As you are charging multiple raw materials, you have to consider each consumed quantity. Then against these quantity (if batch managed then per batch) consider the loss at UD from QALS.
Thanks,
Prem