Robb Industries Inc. $($RII$)$ developed standard costs for direct...

Robb Industries Inc. $($RII$)$ developed standard costs for direct material and direct labor. In $2004,$ RII estimated the following standard costs for one of their major products, the $10-$gallon plastic container.

Budgeted quantity Budgeted price

Direct materials $0\mathrm{.}10$ pounds $$30$ per pound

Direct labor $0\mathrm{.}05$ hours $$15$ per hour

During June RII produced and sold $5,000$ containers using $490$ pounds of direct materials at an average cost per pound of $$32$ and $250$ direct manufacturing labor$-$hours at an average wage of $$15\mathrm{.}25$ per hour. Direct material flexible$-$budget variance is: