cooper company has direct materials standard of $0\mathrm{.}33$ gallons of input at a standard price of $$1\mathrm{.}26$ per gallon. During July, Cooper Company purchased and used $2,168$ gallons at an actual proce of $$1\mathrm{.}21,$ payin $$15,610$ to produce $1,066$ units. What is the direct material quantity variance?