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3 . GM Company's direct material costs for the month of January were as follows. Actual quantity purchased 1 8 , 0 0 0 kilograms

3. GM Company's direct material costs for the month of January were as follows.
Actual quantity purchased
18,000 kilograms
Actual purchase price
$3.60 per kilogram
Materials price variance ---unfavourable (based on purchases)
$3,600
Standard quantity allowed for actual production
16,000 kilograms
Actual quantity used
15,000 kilograms
Based on the above information, what is the direct materials quantity variance ?

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