Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms $12/kilogram) = $60/unit; direct labor (3.5 hours/unit $20/hour) = $70/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: In-process beginning inventory None In-process ending inventory80% complete as to labor 1,030 units Units completed during the period 6,840 units Budgeted output 7,410 units Purchases of materials (in kilograms) 43,500 Total actual direct labor cost incurred $ 540,464 Direct labor hours worked (AQ) 27,200 hours Materials purchase-price variance $ 4,785 favorable Increase in materials inventory in December 3,300 kilograms The direct materials usage variance for December, to the nearest dollar, was: