Figure 18-4
Regis Ltd During April, the Following Actual Production Information Was Provided

Figure 18-4
Regis Ltd. uses two materials in the production of its product. The materials, X and Y, have the following standards: $\begin{array}{cccc}\text { Material } & \text { Standard Mix } & \text { Standard Unit Price } & \text { Standard Cost } \\\mathrm{X} & 3,500 \text { units } & £ 1.00 \text { per unit } & £ 3,500 \\\mathrm{Y} & 1,500 \text { units } & 3.00 \text { per unit } & £ 4,500\\\text { Yield }& 4,000 \text { units }\end{array}$ During April, the following actual production information was provided: $\begin{array}{cc}\text { Material } & \text { Actual Mix } \\\mathrm{X} & 30,000 \text { units } \\\mathrm{Y} & 20,000 \text { units } \\& \\\text { Yield } & 36,000 \text { units }\end{array}$
-Refer to Figure 18-4. What is the materials yield variance?

A) £4,000 (F)
B) £8,000 (F)
C) £8,000 (U)
D) £9,000 (U)