Bellingham Company produces a product that requires $2\mathrm{.}3$ standard pounds per unit. The standard price is $$3\mathrm{.}70$ per pound. $15,700$ units used $35,400$ pounds, which were purchased at $$3\mathrm{.}80$ per pound. The direct materials price variance is $3,540$ and the direct materials quantity variance is $-2,627.$ CALCULATE THE DIRECT MATERIALS COST VARIANCE.