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

	X			Y
Price per pound	$	5		$	7
Pounds per unit of product Z		16			9

In May, 12,500 units of Z were produced by Shum Company, with the following actual prices and quantities of materials used:

	X			Y
Price per pound	$	14.70		$	17.40
Pounds used		207,000			132,000

What is the total direct material yield variance for May?

$101,500.

$136,500.

$62,500.

$171,500.