The Shum Company Makes a Product,Z,from Two Materials: X and Y.The

Multiple Choice

The Shum Company makes a product,Z,from two materials: X and Y.The standard prices and quantities are as follows:
$$\begin{array} { | l | r | r | } \hline & X & Y \\\hline \text { Price per pound } & \$ 6 & \$ 9 \\\hline \text { Pounds per unit of product Z } & 10 & 5 \\\hline\end{array}$$
In May,21,000 units of Z were produced by Shum Company,with the following actual prices and quantities of materials used:

$$\begin{array} { | l r | r | } \hline & x & Y \\\hline \text { Price per pound } & \$ 5.70 & \$ 8.40 \\\hline \text { Pounds used } & 216,000 & 114,000 \\\hline\end{array}$$ What is the total direct materials mix variance for May?

A) $12,000.
B) $24,000.
C) $36,000.
D) $60,000.