Puvo, Incorporated, manufactures a single product in which variable manufacturing overhead is assigned on the basis of standard direct labor-hours. The company uses a standard cost system and has established the following standards for one unit of product: During March, the following activity was recorded by the company: - The company produced 6,000 units during the month. - A total of 12,500 pounds of material were purchased at a cost of $35,000 - There was no beginning inventory of materials on hand to start the month; at the end of the month, 2.500 pounds of material remained in the warehouse. During March, 3,200 direct labor-hours were worked at a rate of $21.50 per hour. Variable manufacturing overhead costs during March totaled \$8,200. direct materials purchases variance is computed when the materials are purchased. materials quantity variance for March is