Ferguson Inc. has provided the following budgeted data for the current month: Budgeted Data Data Amounts Budgeted production units 2,500 units Standard material per unit 1.8 square yards Standard price per square yards $5.60 Actual production data is as follows: Actual Production Data Data Amounts Actual production units 2,700 units Actual material used per unit 1.5 square yards Actual price per square yards $5.80 Determine the direct material quantity variance