Maple Company's flexible budget, based upon the number of equivalent units produced, called for the use of $5,000$ ?square yards of fabric at a standard cost of $$2\mathrm{.}45$ ?per square yard. The Production Department actually used $5,200$ ?square yards costing $$2\mathrm{.}35$ ?per square yard during June?

Maple Company's flexible budget, based upon the number of equivalent units produced, called for the use of 5,000 square yards of fabric at a standard cost of $2.45 per square yard. The Production Department actually used 5,200 square yards costing $2.35 per square yard during June. The materials quantity variance for Maple Company for June is: