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. What is the direct materials yield variance for walnut? 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 Quantity Total Cost Walnut 5,250 square metres $ 336,000 Pine 2,250 square metres $ 123,750