Adler Industries uses a standard cost system in which direct material is carried at standard cost. Adler has established the following standards: standard quantity of $8$ pounds per unit, standard price $$1\mathrm{.}8$ per pound. During January, Adler purchased $160,000$ pounds of direct material at a cost of $$304,000$ and used $142,500$ pounds in production of $18,700$ units.

Calculate the direct materials quantity variance and indicate whether the variance is favorable or unfavorable.

Direct materials quantity variance