Kartman Corporation makes a product with the following standard costs:

In June the company's budgeted production was $3,400$ units bot the actual production was $3,500$ units. The company used $22,150$ pounds of the

direct material and $2,290$ direct labor hours to produce this outpot. During the month, the company purchased $25,400$ pounds of the direct

material at a cost of $$170,180.$ The sctubi direct lobor cost was $$57,021$ and the actual variable overhead cost was $$8,931.$

The company applies variable overhesid on the basis of direct laborthours. The direct materials purchases variance is computed when the

materials are purchased.

The materials quaritily variance for June is: