Cost Accounting

The Shum Company makes a product, Z, from two materials X and Y. The standard prices and quantities are as follows. Price per pound Pounds per unit of product z Y $ 9.0 $12 10 15.0 In May, 12,500 units of Z were produced by Shum Compariy, with the following actual prices and quantities of materials used: Price per pound Pounds used $ 20.70 $ 23.40 201,000 144,000 What is the total direct materials mix variance for May? (Do not round intermediate calculations.) Multiple Choice O $54,000. O $18,600. O $126,600. $72,600