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The San Jose Corporation uses two materials in the production of its product. The materials, G and H, have the following standards: Material Standard Mix

The San Jose Corporation uses two materials in the production of its product. The materials, G and H, have the following standards:

Material Standard Mix Standard Unit Price Standard Cost
G 5,250 units $1.50 per unit $ 7,875
H 2,250 units 4.50 per unit $10,125
Yield 6,000 units

During June, the following actual production information was provided:

Material Actual Mix
G 45,000 units
H 30,000 units
Yield 54,000 units

What is the materials yield variance?

a.$18,000 (F)

b.$6,000 (U)

c.$18,000 (U)

d.$6,000 (F)

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