A company provided the following direct materials cost information. Compute the direct materials quantity variance.

Standard costs assigned:

Direct materials standard cost $(438,000$ units @ $$3\mathrm{.}80/$unit$)$ $ $1,664,400$

Actual costs:

Direct materials costs incurred $(436,470$ units @ $$4\mathrm{.}10/$unit$)$ $ $1,789,527$