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Is this correct or should I have included the negative? The per-unit standards for direct materials are 2.6 pounds at $5.18 per pound. Last month,

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Is this correct or should I have included the negative?

The per-unit standards for direct materials are 2.6 pounds at $5.18 per pound. Last month, 3,100 pounds of direct materials that actually cost $19,900 were used to produce 1,200 units of product. What was the direct materials quantity variance for last month? Enter a favorable variance as a positive number or an unfavorable variance as a negative number

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