Plano Products manufactures a wide variety of chemical compounds and liquids for industrial uses. The standard mix for producing a single batch of 100 liters of its biggest selling product is as follows:

Input	Quantity				Cost				Total
Chemical	(in liters)				(per liter)				Cost
Chem-A		25			$	19			$	475
Chem-B		65				17				1,105
Chem-C		35				14				490
		125							$	2,070

There is a standard 20 percent loss in liquid volume during processing due to evaporation. The finished liquid is put into 15-liter containers for sale. Thus, the standard material cost for a 15-liter container is $310.50 [= ($2,070 100 liters) 15 liters per container].

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

Input Chemical	Quantity (in liters)				Total Cost
Chem-A		20,960			$	374,248
Chem-B		47,900				822,320
Chem-C		34,540				1,048,220
		103,400			$	2,244,788

A total of 8,500 containers (127,500 liters) were produced during September.

Required:

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

a. & b. Materials price and efficiency variances, materials mix and yield variances. (Do not round intermediate calculations. Round Standard mix values to 3 decimal places. 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.)