The San Jose Corporation Uses Two Materials in the Production

Multiple Choice

The San Jose Corporation uses two materials in the production of its product. The materials, G and H, have the following standards: $\begin{array} { l r r r } \text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\ \mathrm { G } & 5,250 \text { units } & \$ 1.50 \text { per unit } & \$ 7,875 \\ \mathrm { H } & 2,250 \text { units } & 4.50 \text { per unit } & \$ 10,125 \\\\ \text {Yield }& 6,000 units\end{array}$

During June, the following actual production information was provided:
$\begin{array} { l r } \text { Material } & \text { Actual Mix } \\ \text { G } & 45,000 \text { units } \\ \text { H } & 30,000 \text { units } \\ \text { Yield } & 54,000 \text { units } \end{array}$ What is the materials yield variance?

A) $6,000 (F)
B) $6,000 (U)
C) $18,000 (U)
D) $18,000 (F)