The Pants Company makes a product, Z, from two materials: X and Y. The standard prices and quantities are as follows:

	X	Y
Price per pound	$ 7.80	$ 12.50
Pounds per unit of product Z	10.00	5.00

In May, 37,000 units of Z were produced by Genes Company, with the following actual prices and quantities of materials used:

	X	Y
Price per pound	$ 7.50	$ 10.20
Pounds used	243,000	132,000

What is the total direct materials mix variance for May?

	$54,600.
	$142,100.
	$87,500.
	$32,900.