Sheffield produces 5-foot USB cables. During the past year, the company purchased 225,000 feet of plastic-coated wire at a price of $0.40 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.44 per foot. During the year, the company used a total of 255,000 feet of wire to produce 44,000 5-foot cables. Calculate Sheffield's direct materials quantity variance for the year. Direct material quantity variance $