2.) A firm has the following information.

• Static budget's FG units: 1,043
• Actual FG units produced: 1,154
• Standard DM cost (per unit): $4.5
• Actual DM cost (per unit): $5.1
• Standard DM units used per FG unit: 0.5
• Actual DM units purchased: 660
• Actual DM units used: 672

What is the firm's DM quantity variance?

NOTE: Do NOT indicate whether the variance is favorable or unfavorable for this question, only a positive number in your answer.

NOTE: Round your answer to nearest cent.