ABC Furniture Ltd. makes wooden furniture. One of their products is a wooden desk. The exterior is made of walnut, a high-quality wood, but the interior drawers are made of pine, a less expensive wood. The budgeted direct materials quantities and prices for one desk are: Rate per Cost for Quantity Input Unit One Desk Walnut 9 square metres $62/square metre $558 Pine 3 square metres $19/square metre $57 During the month of September 600 desks were produced. The actual material volume and costs were: Total Total QuantityCost Walnut 5,250 square metres $336,000 Pine 2,250 square metres $123,750 What is the direct materials yield variance for pine?