Stearn and Company makes a lubricating oll using two grades of petroleum (Alpha and Beta). Within certain limits, the two grades can substitute for one another, so the actual mix of inputs often differs from the standard mix. Stearn holds no materials inventorles. The standard cost of a unit of output follows. A total of 60,000 units were produced during February. The actual inputs purchased and used during February were as follows: Required: Prepare a complete materials variance analysis showing the materials price variance, the materials efficiency variance, the materials mbx variance, and the materials yleld variance. Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting "F" for favorable, or "U" for unfavorable. If there is no effect, do not select either option