Fifty Shades ofDr.Gray,Inc.,makescustom window coverings.

Given the following information:

Standards:

Material

3.0 feet per unit @ $4.20 per foot

Labor

2.5 hours per unit @ $7.50 per hour

Actual:

Production

2,750 units produced during the month

Material

8,700 feet used; 9,000 feet purchased @ $4.50 per foot

Labor

7,000 direct labor hours @ $7.90 per hour

How much is the materials quantity/usage variance? If the variance is UNFAVORABLE, enter the amount as a negative. Example: -1234.56