Looney Ltd, mass produce monkey tree houses for pets in a variety of colours, but only in one design. The following information had been extracted from the companys standard cost sheet for the month of September based on the production of 21,000 products. Plastic 20 metres at $9.50 per metre Timber 6 metres at $6.50 per metre Direct labour 6 hours at $12.00 per hour Actual costs incurred during the month of September were: Purchased 370,000 metres of plastic at $8.90 per metre Purchased 100,000 metres of timber at $6.55 per metre Direct labour totalled $966,000 for 144,000 hours Used 341,000 metres of plastic at a total cost of $3,034,900 Used 192,000 metres of timber at $6.55 per metre Based on the purchased quantity determine the direct material quantity (efficiency) variance of both materials (timber and plastic) making the monkey tree houses.