Figure 9-4 San Francisco Corporation Uses Two Materials in the 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:
Refer to Figure 9-4. What is the materials yield variance?

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