Question $12$

A company provided the following direct materials cost information. Compute the direct materials quantity variance:

Standard costs assigned:

Direct materials standard cost $(412,000$ units @ $$3\mathrm{.}80/$unit$)$ $$1,565,600$

Actual costs:

Direct materials costs incurred $(410,180$ units @ $$4\mathrm{.}10/$unit$)$$$1,681,738$