$54$

$5$ points

Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder $($unit$)$:

Sitka Industries cost standards

Sitka Industries made $2,964$ ladders in July and used $8,544$ pounds of material to make these units. Smith Industries bought $16,164$ pounds of material in the current period. There was a $$222$ unfavorable direct materials price variance.

What is the direct materials quantity variance? Round to the nearest whole dollar, no decimals. If it is an unfavorable variance, enter a positive number. If is a favorable variance, enter a negative number using a$-$dash not parentheses.

Type your answer...