McKinney Solvents produces a wide variety of products for the manufacturing industry. The standard mix for producing a single batch of 100 gallons of its biggest-selling product is as follows:

Input Chemical	Quantity (in gallons)	Cost (per gallon)	Total Cost
X-1	22.5	$ 50	$ 1,125
X-2	40.0	25	1,000
X-3	62.5	16	1,000
	125.0		$ 3,125

There is a standard 20 percent loss in liquid volume during processing due to evaporation. The finished liquid is put into 10-gallon containers for sale. Thus, the standard material cost for a 10-gallon container is $312.50 [= ($3,125 100 gallons) 10 gallons per container].

The actual quantities of direct materials and the cost of the materials placed in production during March were as follows (materials are purchased and used at the same time):

Input Chemical	Quantity (in gallons)	Total Cost
X-1	12,200	$ 597,800
X-2	19,400	494,700
X-3	29,900	484,000
	61,500	$ 1,576,500

A total of 5,000 containers (50,000 gallons) were produced during March.

Required:

Calculate the total direct material variance for the liquid product for the month of March and then further analyze the total variance into:

a. and b. Materials price and efficiency variances and materials mix and yield variances.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option.

Direct Material
Input Chemical	Mix Variance		Yield Variance		Efficiency Variance		Purchase Price Variance
X-1
X-2
X-3
Total