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