Reflections Corporation produces commercial strength cleaning supplies. Two of its main products are window cleaner that uses ammonia, and floor cleaner that uses bleach. Information for the most recent period follows:

Product Names	Window Cleaner (ammonia)	Floor Cleaner (bleach)
Direct materials information
Standard ounces per unit	1212 oz.	2828 oz.
Standard price (SP) per ounce	$ 0.75$0.75	?
Actual quantity (AQ) used per unit	1616 oz.	1919 oz.
Actual price (AP) paid for material	$ 2.00$2.00	$ 0.81$0.81
Actual quantity purchased (AQP) and used	1 comma 4001,400 oz.	2 comma 1002,100 oz.
Price variance	?	$ 420$420 U
Quantity variance	$ 1 comma 600$1,600 U	?
Flexible budget variance	?	$ 1 comma 227$1,227 F
Number of units produced	200200	300300

What is the direct materials flexible budget variance for ammonia?