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Stein Products Manufacturing Corporation reported the following ( ACTUAL ) financial information for the quarter ending June 3 0 , 2 0 2 2 :

Stein Products Manufacturing Corporation reported the following (ACTUAL) financial information for the quarter ending June 30,2022:
Pieces of 5 X 9 Materials:
Date Purchased Quantity PurchasedCost per unit Total invoice Cost
04/04/22500 $1.05 $525.00
04/08/22200 $1.00 $200.00
04/15/221,200 $.099 $1,188.00
05/12/221,000 $1.02 $1.120.00
05/16/22600 $1.06 $636.00
06/04/22200 $1.02 $204.00
06/22/22800 $1.01 $808.00
TOTAL 4,500- $4,681
During the quarter ended June 30,2022 Stein Products Manufacturing Corporation produced 1,980 units for sale to its customers. Each unit produced is designed to use 2 pieces of 5 X 9 material. Each piece of 5 X 9 material is budgeted to cost $1.00.
On March 31,2022 Stein Products Manufacturing had zero pieces of 5 X 9 material in its raw materials inventory and on June 30,2022 Stein Products Manufacturing also had zero pieces of 5 X 9 material in its raw materials inventory.
Calculate the Direct Materials Use Variance for the quarter ending June 30,2022

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