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:

	Standard Quantity		Standard Price or Rate		Standard Cost
Direct materials	2.0	pounds	$ 3.25	per pound	$ 6.50
Direct labor	0.5	hours	$ 7.00	per hour	$ 3.50
Variable manufacturing overhead	0.5	hours	$ 1.50	per hour	$ .75

During March, the following activity was recorded by the company:

• The company produced 3,200 units during the month.
• A total of 9,900 pounds of material were purchased at a cost of $27,720.
• There was no beginning inventory of materials on hand to start the month; at the end of the month, 1,980 pounds of material remained in the warehouse.
• During March, 1,800 direct labor-hours were worked at a rate of $7.50 per hour.
• Variable manufacturing overhead costs during March totaled $1,550.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for March is: