Blue Spruce Company budgeted the following cost standards for the current year: $12.00 24.00 Direct materials (2 kg of plastic at $6.00 per kilogram) Direct labour (2 hours at $12 per hour) Variable manufacturing overhead Fixed manufacturing overhead 10.00 7.30 Total standard cost per unit $53.30 Actual costs for producing 2,680 units were as follows: 5,580 kg $37,584 Direct materials used Direct materials purchased (6,480 kg) Direct labour (6,850 hours) Variable manufacturing costs Fixed manufacturing costs $65,760 $32,100 $17,300 Calculate the materials quantity variance. Materials quantity variance $