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Artigas Enterprises uses two materials in the production of its product. The materials, L and M, have the following standards: During January, the following actual

Artigas Enterprises uses two materials in the production of its product. The materials, L and M, have the following standards:

During January, the following actual production information was provided:

Material ????????. Actual Mix

L ??????????.. 15,000 units

M ??????????. 10,000 units

Yield ????????? 18,000 units

What is the materials mix variance?

a. $2,500 (U)

b. $2,000 (F)

c. $2,000 (U)

d. $2,500 (F)

Material L M Yield Standard Mix 1,750 units 750 units 2,000 units Standard Unit Price $0.50 per unit 1.50 per unit Standard Cost $ 875 $1,125

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