Doogan Corporation makes a product with the following standard costs:

Standard Quantity or Hours Standard Price or Rate

Direct materials 2.0 grams $ 7.00 per gram

Direct labor 1.1 hours $ 19.00 per hour

Variable overhead 1.1 hours $ 7.00 per hour

The company produced 4,800 units in January using 10,170 grams of direct material and 2,150 direct labor-hours. During the month, the company purchased 10,740 grams of the direct material at $7.25 per gram. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $6.90 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: