Expected to sell 8000 units but actually produced and sold 8500 beds. Direct material 5 yards at $1.50 per yard Direct labor is 40 minutes at $20 per minute In the current year 44,000 yards were purchased and used at a cost of $1.60 per yard and 365,500 direct labor minutes were incurred at a cost of $23 per minute. What is the companies direct material usage variance for the current year.