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 Quantity Input Unit Cost for 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
A. $ 19 comma 500 F
B. $ 28 comma 750 U
C. $ 13 comma 950 U
D. $ 16 comma 500 F
E. $ 16 comma 500 U