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 QuantityInput Unit Cost for One Desk $62/square Walnut 9 square metres $558 metre $19/square Pine 3 square metres $57 metre During the month of November 600 desks were produced. The actual material volume and costs were: Total Total Quantity Cost Walnut Pine 5,250 square metres $336,000 2,250 square metres $123,750 What is the direct materials efficiency variance for pine? O a. $8,550 U O b. $9,250 U OC $8,150 U O d. $7,650 F Oe. $8,700 F ENG 9:07 PM