Figure 9-4 San Francisco Corporation Uses Two Materials in the Production of Production

Figure 9-4
San Francisco Corporation uses two materials in the production of its product. The materials, X and Y, have the following standards:
During April, the following actual production information was provided:
Material Actual Mix
X 30,000 units
Y 20,000 units
Yield 36,000 units
-Refer to Figure 9-4. What is the materials usage variance?

A) $18,000 (U)
B) $ 8,000 (U)
C) $ 8,000 (F)
D) $10,000 (U)