10 The Shum Company makes a product, Z, from two materials: X and Y. The standard prices and quantities are as follows: X Y Price per pound $6 02:24:09 Pounds per unit of product Z 60 $9 9 96 In May, 20,000 units of Z were produced by Shum Company, with the following actual prices and quantities of materials used: X Y Price per pound Pounds used $ 24.70 $ 197,000 27.40 152,000 What is the total direct material yield variance for May? Multiple Choice $120,000. $186,000. $352,800. $288,000.