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Scotto Designs has the following standards for the production of scarves: Standard Quantity Standard Price Direct materials1.2 yards per scarf$4.70 per yard Direct labor0.15 hours

Scotto Designs has the following standards for the production of scarves:

Standard QuantityStandard Price

Direct materials1.2 yards per scarf$4.70 per yard

Direct labor0.15 hours per scarf$11.00 per hour

The company used 985 yards of material in order to make 800 scarves in April. The company purchased 1,100 yards at $4.60 per yard. How much is the direct materials quantity variance?

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