Doogan Corporation makes a product with the following standard costs: Direct materials Direct labor Variable overhead Standard Quantity or Hours 2.0 grams 1.1 hours 1.1 hours Standard Price or Rate $ 7.00 per gram $ 13.00 per hour $ 7.00 per hour The company produced 4,800 units in January using 10,290 grams of direct material and 2,270 direct labor-hours. During the month, the company purchased 10,860 grams of the direct material at $7.35 per gram. The actual direct labor rate was $13.60 per hour and the actual variable overhead rate was $6.80 per hour. The company applies variable overhead on the basis of direct labor-hours. The direct materials purchases variance is computed when the materials are purchased. The materials quantity variance for January is