Landram Corporation makes a product with the following standard costs:

	Standard Quantity or Hours	Standard Price or Rate
Direct materials	2.0 liters	$7.00 per liters
Direct labor	1.7 hours	$13.00 per hour
Variable overhead	1.7 hours	$7.00 per hour

The company produced 4,700 units in April using 10,350 liters of direct material and 2,330 direct labor-hours. During the month, the company purchased 10,920 liters of the direct material at $7.35. per liter. The actual direct labor rate was $13.90 per hour and the actual variable overhead rate was $6.70 per hour.

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

The materials quantity variance for April is: