Majer Corporation makes a product with the following standard costs: Standard Quantity or Hours 6.1 ounces 0.6 hours 0.6 hours Direct materials Direct labor Variable overhead Standard Cost Per Unit $18.30 $ 9.60 $ 1.80 Standard Price or Rate $ 3.00 per ounce $ 16.00 per hour $ 3.00 per hour The company reported the following results concerning this product in February. Originally budgeted output Actual output Raw materials used in production Actual direct labor-hours Purchases of raw materials Actual price of raw materials Actual direct labor rate Actual variable overhead rate 5,000 units 6,100 units 33,500 ounces 1,850 hours 35,900 ounces $ 57.10 per ounce $ 47.60 per hour $ 5.70 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 February is