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Marigold, Inc. makes high-quality swimsuits. During the year, the company produced 800 suits, using 1,220 yards of material, and the company purchased 855 yards of

Marigold, Inc. makes high-quality swimsuits. During the year, the company produced 800 suits, using 1,220 yards of material, and the company purchased 855 yards of material for $4,491. The direct materials standard for the swimsuits allows 1.30 yards of material at a standard price of $4 per yard. Calculate Marigold's direct materials quantity variance for the year. (If variance is zero, select "Not Applicable" and enter O for the amounts. Round answer to O decimal places, e.g. 15.) Direct material quantity variance

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