Landram Corporation makes a product with the following standard costs:

Inputs	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 kilos	$7.00 per kilo
Direct labor	1.3 hours	$11.00 per hour
Variable overhead	1.3 hours	$3.00 per hour

In March the company produced 5,000 units using 10,310 kilos of the direct material and 2,290 direct labor-hours. During the month, the company purchased 10,880 kilos of the direct material at a cost of $76,760. The actual direct labor cost was $38,241 and the actual variable overhead cost was $11,942.

The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased.

The materials quantity variance for March is: