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 20 $ 9 $ 180 Chem-B 60 12 720 Chem-C 45 24 1,080 125 $ 1,980 There is a standard 20 percent loss in liquid volume during processing due to evaporation. The finished liquid is put into 10-liter containers for sale. Thus, the standard material cost for a 10-liter container is $198 [= ($1,980 100 liters) 10 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 16,960 $ 149,248 Chem-B 50,400 607,320 Chem-C 37,040 898,220 104,400 $ 1,654,788 A total of 8,000 containers (80,000 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 and materials mix and yield variances. (Do not round intermediate calculations. Round Standard mix values to 2 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.)

Direct Material Mix Variance Yield Variance Efficiency Variance Purchase Price Variance Input Chemical Chem-A Chem-B Chem-C Total