Cullumber's Style manufactures dining room tables for both home and restaurant locations. Robert Michael, the company's controller, developed the following standard costs for each 5-foot table. Ms. Michael developed these standards based on the company manufacturing 1,230 tables per month. Standard Price Standard Quantity Standard Cost Direct materials $45.00 per linear foot 5.00 linear feet $225.00 Direct labor 19.00 per DLH 12.00 DLH 228.00 Variable overhead 16.50 per DLH 12.00 DLH 198.00 Fixed overhead 28.50 per DLH 12.00 DLH 342.00 Total standard cost per table $993.00 The company actually manufactured 1,130 tables during the month. 5,930 linear feet of direct materials were purchased during the month at a total cost of $258,548. 5,430 linear feet of direct materials were used to manufacture the tables. 13,630 direct labor hours were worked at a total cost of $241,740. Actual variable overhead was $234,900. Actual fixed overhead was $410,800. (a) (b) Calculate the direct material quantity variance for the month. (If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material quantity variance $