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Perez, Inc. recently completed 57,561 units of a product that was expected to consume 3.5 pounds of direct material per finished unit. The standard price

Perez, Inc. recently completed 57,561 units of a product that was expected to consume 3.5 pounds of direct material per finished unit. The standard price of the direct material was $8.8 per pound. If the firm purchased and consumed 234,020 pounds in manufacturing (cost = $1928060), the direct material quantity variance would be figured as:

(Enter a numeric answer without regard to being favorable or unfavorable)

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