Blackridge Co.

The following information is available for Blackridge Company for the current year:

	Material X	Material Y
Standard costs	3.0 pounds at $4.20 per pound	4.5 pounds at $3.30 per pound
Actual costs per unit (purchases equal to usage)	3.6 pounds at $4.00 per pound	4.4 pounds at $3.25 per pound

Actual produced total 45,750 units.

Required

For the current year, calculate the following variances, indicating whether each is favourable (F) or unfavourable (U):

a. Price variance.

b. Direct materials mix variance.

c. Direct manufacturing yield variance.