TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively. TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
What was the material yield variance?
- The material yield variance was $98 500 A
- The material yield variance was $175 500 A
- The material yield variance was $155 000 A
- The material yield variance was $175 000 A
- The material yield variance was $155 500 A
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