Sheridan produces 5 -foot USB cables. During the past year, the company purchased 180,000 feet of plastic-coated wire at a price of $0.50 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.55 per foot. During the year. the company used a total of 204,000 feet of wire to produce 35,0005 -foot cables. Calculate Sheridan's direct materials quantity variance for the year. Direct material quantity variance