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

Material

Standard Mix

Standard Unit Price

Standard Cost

L

$1,750$ units

$$0\mathrm{.}50$ per unit

$ $875$

M

$750$ units

$1\mathrm{.}50$ per unit

$$1,125$

Yield

$2,000$ units

$$

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 yield variance?

a$.$ $$2,500($U$)$

b$.$ $$2,000($U$)$

c$.$ $$2,500($F$)$

d$.$ $$2,000($F$)$