Doogan Corporation makes a product with the following standard costs:

$\backslash$table$[[,\backslash$table$[[$Standard$],[$Quantity or$]],],[,$Hours,Standard Price or Rate$],[$Direct materials,$2\mathrm{.}0$ grams,$$7\mathrm{.}00$ per gram$],[$Direct labor,$0\mathrm{.}8$ hours,$$16\mathrm{.}00$ per hour$],[$Variable overhead,$0\mathrm{.}8$ hours,$$4\mathrm{.}00$ per hour$]]$

The company produced $4,500$ units in January using $10,260$ grams of direct material and $2,240$ direct labor$-$hours. During the month, the company purchased $10,830$ grams of the direct material at $$7\mathrm{.}20$ per gram. The actual direct labor rate was $$16\mathrm{.}95$ per hour and the actual variable overhead rate was $$3\mathrm{.}90$ 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: