53 What is the material yield variance for this operation? Standard Input Qty Standard Cost Per Chemical (in Liters) Liter Total Cost AB 200 P.200 P40.00 100 .425 42.25 250 .150 37.50 50 300 15.00 Total 600 P135.00 The quantities purchased and used during the current period are shown below. A total of 140 batches were made during the current period. Standard Total Input Qty Purchase Qty Used Chemical (in Liters) Price (liters) AB 25,000 P 5,365 26,600 13,000 6,240 12,880 40,000 5,840 37,800 D 7,500 2,220 7,140 Total 85.500 P19,665 84,420 0 P294 F 0 P388.50 F 0 P94.50 U P219.50 F None of the above