McKinney Solvents produces a wide variety 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	$ 52	$ 1,170
X-2	40	27	1,080
X-3	62.5	18	1,125
	125		$ 3,375

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 $337.50 [= ($3,375 100 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	12,250	$ 617,800
X-2	19,450	539,700
X-3	29,950	553,000
	61,650	$ 1,710,500

A total of 5,010 containers (50,100 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.