A company produces a gasoline additive. The standard costs and input for a 500-liter batch of the additive are presented below.

Chemical

Std Input-

Quantity in Liters

Standard Cost

per Litre

Total

Cost

Echol

200

P0.200

P 40.00

Protex

100

0.425

42.50

Benz

250

0.150

37.50

CT-40

50

0.300

15.00

600

P135.00

The quantities purchased and used during the current period are shown below. A total of 140 batches were made during the current period.

Chemical

Quantity Purchased (Liters)

Total

Purchase Price

Quantity Used

(Liters)

Echol

25,000

P 5,365

26,600

Protex

13,000

6,240

12,880

Benz

40,000

5,840

37,800

CT-40

7,500

2,220

7,140

85,500

P 19,665

84,420

What is the materials yield variance for this operation?

a. P219.50 F

b.P94.50 UF

c. P388.50 F

d.P294.50 F