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1452Conroy, Inc., manufactures a product by mixing two materials as shown by the following standards for one unit of finished goods.
1. Material A: 4 ounces at $1.50/ounce
2. Material B: 6 ounces at $2.50/ounce
Conroy actually produced 25,000 units of finished goods using 105,000 ounces of Material A and 145,000 ounces of Material B. The actual costs of the materials were $1.48 per ounce for Material A and $2.55 per ounce for Material B. Conroy’s direct material yield variance was