The San Jose Corporation Uses Two Materials in the Production

The San Jose Corporation uses two materials in the production of its product. The materials, G and H, have the following standards: During June, the following actual production information was provided:
Material Actual Mix
G 45,000 units
H 30,000 units
Yield 54,000 units
What is the materials mix variance?

A) $18,000 (F)
B) $18,000 (U)
C) $22,500 (F)
D) $22,500 (U)