Popi Limited uses the standard costing system. The standards for Product A are as follows: Material 8 kilograms at R5.30 per kilogram Labour 8 hours at R100 per hour Variable overheads R40 per labour hour Fixed overheads R50 000 Normal production 29 000 units per month Actual information for the month May 2021 is: Material 182 000 kilograms at R6.20 per kilogram Labour 198 000 hours at R73 per hour Variable overheads R35 per labour hour Fixed overheads R31 200 Production 25 000 units Required 4.2.1 Calculate the material quantity variance. (2 marks)