The firm's standard mix on inputs for a finished goods unit is 1 units of input A for 4 units of input B. The standard price for input A is $4 and the standard price for input B is $2.

At standard mix, the standard number of input units per finished goods unit is 5. The firm's actually completed 40,000 finished goods units and used 180,000 input units.

What is the firm's yield variance (round variance to nearest cents if necessary)?

	a.	$240,000 favorable
	b.	$240,000 unfavorable
	c.	$120,000 favorable
	d.	$120,000 unfavorable