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1 Product GX consists of a mix of three materials, J, K and L. The standard material cost of a unit of GX is as follows:
Material J 5 kg at $4 per kg 20$
Material K 2 kg at $12 per kg 24$
Material L 3 kg at $8 per kg 24$
During March, 3,000 units of GX were produced, and actual usage was:
Material J 13,200 kg
Material K 6,500 kg
Material L 9,300 kg
What was the materials yield variance for March?
A $6,800 favourable
B $6,800 adverse
C $1,000 favourable
D $1,000 adverse
