Clyde Products Manufacturing Corporation prepared the following budget for the single product it produces.

RAW MATERIAL DESCRIPTION NUMBER OF UNITS NEEDED COST PER UNIT TOTAL COST

Part A $2$ $$1\mathrm{.}00$ $$2\mathrm{.}00$

Part B $3$ $$1\mathrm{.}50$ $$4\mathrm{.}50$

Part C $4$ $$1\mathrm{.}75$ $$7\mathrm{.}00$

TOTAL: $--$ $$13\mathrm{.}50$

During the quarter ending September $30,2021$ Clyde Produced $6,020$ units to sell to its customers. According to raw materials inventory documents, during the quarter ending September $30,2021,$ Clyde used the following raw materials to produce units.

Part A: $12,225.$

Part B: $19,240.$

Part C: $24,088.$

During the quarter the purchasing department provided the following data about its purchasing activities.:

RAW MATERIAL DESCRIPTION NUMBER OF UNITS PURCHASED

TOTAL COST

Part A $18,722$ $$19,097\mathrm{.}00$

Part B $24,668$ $$36,994\mathrm{.}00$

Part C $28,090$ $$51,650\mathrm{.}00$

Calculate the direct materials spending variance for the quarter ending September $30,2021.$