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		39			$	47			$	1,833
Chem-B		79				31				2,449
Chem-C		7				22				154
		125							$	4,436

There is a standard 20 percent loss in liquid volume during processing due to evaporation. The finished liquid is put into 29-liter containers for sale. Thus, the standard material cost for a 29-liter container is $1,286.44 [= ($4,436 100 liters) 29 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		26,360			$	1,004,248
Chem-B		40,900				1,452,320
Chem-C		27,540				1,468,220
		94,800			$	3,924,788

A total of 9,900 containers (287,100 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.)

Direct Material

mix variance yield variance efficiency variance purchase price variance

Chem A

Chem B

Chem C

Total