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A company uses the following standard costs to produce a single unit of output. Direct materials 7 pounds at $0.60 per pound = $ 4.20

A company uses the following standard costs to produce a single unit of output.

Direct materials 7 pounds at $0.60 per pound = $ 4.20
Direct labor 0.2 hour at $8.00 per hour = $ 1.60
Manufacturing overhead 0.2 hour at $3.90 per hour = $ 0.78

During the latest month, the company purchased and used 67,000 pounds of direct materials at a price of $.90 per pound to produce 10,000 units of output. Direct labor costs for the month totaled $12,900 based on 1,720 direct labor hours worked. Variable manufacturing overhead costs incurred totaled $3,800 and fixed manufacturing overhead incurred was $19,000. Based on this information, the total direct materials cost variance for the month was:

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