Material yeild variance

Dear john , I am confused to resolve this question. Could you solve this problem. It will be helpful for me . A company produces a product that rerequire two material. Material A & B. Material A material B Budget actual budget actual quality (kg ) 24000 23000 36000 38000 Cost per kg $ 2.40 2.30 1.30 1.38 Budget and actual output of the product for august was 12000 units. Find material yield variance? Regards shoaib