Cost standards for one unit of product no$.$ C$77$:

Direct material $3$ pounds at $$2\mathrm{.}60$ per pound $ $7\mathrm{.}80$

Direct labor $5$ hours at $$7\mathrm{.}50$ per hour $37\mathrm{.}50$

Actual results:

Units produced $8,000$ units

Direct material purchased $26,600$ pounds at $$2\mathrm{.}80$ $ $74,480$

Direct material used $23,700$ pounds at $$2\mathrm{.}8066,360$

Direct labor $40,700$ hours at $$7\mathrm{.}30297,110$

Use the information to compute the following variances.

The direct$-$material quantity variance is: