Rubble, Inc. produced 1,140 backpacks, the company's product in 2020 . The standard cost was 4 yards of cloth at a standard cost of $0.90 per yard. The accounting records show that 2,800 yards of cloth were used, and the company paid $1.25 per yard. Standard time to make the backpacks was 3 direct labor hours per unit at a standard rate of $9.70 per direct labor hours. Employees worked a total of 1,500 hours and were paid $9.10 per hour. Calculate the direct materials cost variance