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Pelligrini, Inc. makes high-quality swimsuits. During the year, the company produced 791 suits, using 953 yards of material, and the company purchased 851 yards of

Pelligrini, Inc. makes high-quality swimsuits. During the year, the company produced 791 suits, using 953 yards of material, and the company purchased 851 yards of material for $4,580. The direct materials standard for the swimsuits allows 1.16 yards of material at a standard price of $6 per yard. Calculate Pelligrinis direct materials quantity variance for the year. (If variance is zero, select "Not Applicable" and enter 0 for the amounts. Round answer to 0 decimal places, e.g. 15.)

Direct material quantity variance

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