Marigold produces 5-foot USB cables. During the past year, the company purchased 185,000 feet of plastic-coated wire at a price of $0.50 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.53 per foot. During the year, the company used a total of 215,000 feet of wire to produce 36,000 5-foot cables. Calculate Marigold's direct materials quantity variance for the year. $ Favorable Direct material quantity variance