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

$04/04/22500$ $$1\mathrm{.}05$ $$525\mathrm{.}00$

$04/08/22200$ $$1\mathrm{.}00$ $$200\mathrm{.}00$

$04/15/221,200$ $$\mathrm{.}099$ $$1,188\mathrm{.}00$

$05/12/221,000$ $$1\mathrm{.}02$ $$1\mathrm{.}120\mathrm{.}00$

$05/16/22600$ $$1\mathrm{.}06$ $$636\mathrm{.}00$

$06/04/22200$ $$1\mathrm{.}02$ $$204\mathrm{.}00$

$06/22/22800$ $$1\mathrm{.}01$ $$808\mathrm{.}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\mathrm{.}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 Spending Variance for the quarter ending June $30,2022$