Inc., manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product:

	Standard Quantity			Standard Price or Rate			Standard Cost
Direct materials		1.5	pounds	$	6.75	per pound	$	10.12
Direct labor		0.5	hours	$	21.00	per hour	$	10.50
Variable manufacturing overhead		0.5	hours	$	5.00	per hour	$	2.50

During March, the following activity was recorded by the company:

• The company produced 6,000 units during the month.
• A total of 12,500 pounds of material were purchased at a cost of $35,000.
• There was no beginning inventory of materials on hand to start the month; at the end of the month, 2,500 pounds of material remained in the warehouse.
• During March, 3,200 direct labor-hours were worked at a rate of $21.50 per hour.
• Variable manufacturing overhead costs during March totaled $8,200.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for March is: