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Landram Corporation makes a product with the following standard costs: The company produced 4,700 units in April using 10,230 liters of direct material and 2,210 direct labor-hours. During the month, the company purchased 10,800 liters of the direct material at $7.20. per liter. The actual direct labor rate was $19.80 per hour and the actual variable overhead rate was $4.90 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 April is