The following information is for questions 17 to 20: Natural 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 material quantities and prices for one desk are: Budgeted cost per desk: Materials purchased Materials used in production Beginning Inventory Ending Inventory Walnut 6 m x $50/m = $300 600 m x $55/ m = $33,000 592 m 0 m 8 m Pine 2 m x $10/ m = $20 148 m x $11/ m = $1,628 148 m 0 m 0 m 100 desks were manufactured during the month. 17. The total material price variance is closest to: A. $520 F B. $920 F C. $2,628 U D. $3,148 U E. $3,548 U 18. The material quantity variance for only Walnut is closest to: A. none B. $333.33 F C. $400 F D. $520 F E. $650 F F. $666.67 U 19. The total mix variance is closest to: A. $1,160 U B. $1,480 U C. $1.628 U D. $2,220 U E. $4,588 U 20. The total yield variance is closest to: A. $2,080 F B. $2,400 F C. $2,548 F D. $3,140 F E. $5,508 F