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Crane produces 8-foot USB cables. During the past year, the company purchased 24,680,000 feet of plastic-coated wire at a price of $0.25 per foot. The

Crane produces 8-foot USB cables. During the past year, the company purchased 24,680,000 feet of plastic-coated wire at a price of $0.25 per foot. The direct materials standard for the cables allows 8.50 feet of wire at a standard price of $0.23. During the year, the company used a total of 534,620 feet of wire to produce 65,800 8-foot cables. Calculate Crane direct materials quantity variance for the year. (Round answer to 0 decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter 0 for the amounts.)

Direct material quantity variance =

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