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Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder (unit):

Sitka Industries uses a cost system that carries direct materials inventory at a standard cost. The controller has established these standards for one ladder (unit):

Standard Quantity Standard Price
Direct materials 3 pounds $4.15 per pound
Direct labor 4.39 hours $11.86 per hour

Sitka Industries made 2,518 ladders in July and used 9,133 pounds of material to make these units. Smith Industries bought 16,914 pounds of material in the current period. There was a $281 unfavorable direct materials price variance.

What is the direct materials quantity variance? Round to the nearest whole dollar, no decimals. If it is an unfavorable variance, enter a positive number. If is a favorable variance, enter a negative number using a - dash not parentheses.

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