Answer the following question(s) using the information below.

Eco 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 November 600 desks were produced. The actual material volume and costs were:

Total

Total

Quantity

Cost

Walnut

5,250 square metres

$336,000

Pine

2,250 square metres

$123,750

What is the direct materials mix variance for walnut?

$24,750 U

$19,500 U

$21,300 F

$23,250 F

$15,900 U