Doogan Corporation makes a product with the following standard costs: Standard Quantity or Standard Price or ook Hours 2.0 grams 1.2 hours 1.2 hours Rate int Direct materials Direct labor Variable overhead $ 7.00 per gram $12.00 per hour s 2.00 per hour O units in January using 10,300 grams of direct material and 2.280 direct labor-hours. During the month, the company purchased 10,870 grams of the direct material at $740 per gram. The actual direct labor rate was $1265 hour and the actual variable overhead rate was $1.70 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance when the materials are purchased. The materials quantity variance for January is