Robb Industries Inc.(RII), developed standard costs for direct material and direct labor. In2019, RII estimated the following standard costs for one of their majorproducts, the 10-liter plastic container.

Budgeted Quantity:

Direct Materials: 0.10 kilograms

Direct Labour: 0.5hours

Budgeted Price:

Direct Materials: $30 per kilogram

Direct Labour: $ 15 per hour

During June2020, RII produced and sold5,000 containers using 490 kilograms of direct materials at an average actual cost per kilogram of$32 and 250 direct manufacturing labor-hours at an average actual wage of$15.25 per hour.

June's direct material flexiblebudget variance is