The following details are available in respect of a product produced in a factory: Product S having standard mix of 250 kg @ $5 whose standard cost is $ 1200. Product P having standard mix of 160 kg @ $10 whose standard cost is $ 1600. Therefore the total input is of 400 kg as well as total standard cost is of $ 2800. But there was a loss of 30 of input so the output reduces from 400 to 280 kg. Again as above facts actual mix was 300 kg and actual cost was $ 2880. Calculate Material Yield Variance.