Standard cost card Standard quantity Standard price Direct materials 8,000 $6.00 Assume that in completing the order for 10,000 umbrellas, Seattle Rain Factory used 8,400 containers of direct materials, purchased at a cost of $6.20 per unit. Calculate the direct materials quantity variance.

Assume that in completing the order for 10,000 umbrellas, Seattle Rain Factory used 8,400 containers of direct materials, purchased at a cost of $6.20 per unit. Calculate the direct materials quantity variance