Wood is Pine. Finish is General Finishes light brown water based dye stain https://www.leevalley.com/en-ca/shop/tools/supplies/finishing/wood-stains/113821-light-brown-general-water-based-dye-stains?item=56Z1678#share-modal
and then top coated with General Finishes water based High Performance polyurethane https://www.leevalley.com/en-ca/shop/tools/supplies/finishing/finishes/63849-general-water-based-high-performance-varnish#share-modal