1) Modern Furniture Lid, makes classic computer workstations. One of their products is a wooden workstation. The exterior is made of walnut, a high quality wood, but the interiors are made of pine, a less expensive wood. The budgeted direct material quantities and prices for one workstation are: Rate per Cost for Quantity Input Unit One Unit Walnut 6 square metres $58/square metre $348 Pine 2 square metres $20/square metre $40 I During the month of September 440 desks were produced. The actual material volume and costs were: Total Total Quantity Cost Walnut 2.552 square metres $153,120 Pine 638 square metres $ 11,484 Calculate the direct materials mix and yield variances for the walnut (4)