GreenMills Feeds produces GoDog, a dry dog food made by mixing and cooking three ingredients: A, B and C. The final product is sold in 25kg sacks at a price of 25 each. The company uses a standard costing system to budget for and monitor costs.

The standard material cost for 100 kg of GoDog is as follows:

Material	Kg input	Cost/kg	Cost/100 kg
		of input	GoDog
A	45	2.50	112.50
B	55	6.00	330.00
G	20	1.50	30.00
Total	120		472.50

The following information is also relevant:

• The manufacturing process incurs a standard evaporation loss as the three ingredients are cooked.
• A, B and G are by-products of human food production. Thus, their quality and price can vary significantly. The standard prices shown above are set as an average of the market price over the last three years. GreenMills employs a full-time purchasing manager who is responsible for all purchasing contracts.
• The standard mix above is set by the management accountant. The mix has not been updated for the last three years.

Last month 5,200 kg of GoDog was produced, using the following inputs:

Input	Kg	Cost/kg	Total cost
A	2,500	2.30	5,750
B	3,100	6.50	20,150
G	900	1.50	1,350
Total	6,500		27,250

At each month end, the production manager receives a standard cost report from the factory manager. This contains material price and usage variances, labour rate and efficiency variances, and overhead expenditure and efficiency variances. No further detail is given, and the production manager receives no other details on the efficiency of the production process

Calculate the total material yield variance.