TB MC Qu$.08-140($Algo$)$ Fletcher Company collected the following...

Fletcher Company collected the following data regarding production of one of its products. Compute the direct materials quantity variance.

Direct materials standard $(6$ pounds @ $$2/$pound$)$ $ $12$ per finished unit

Actual direct materials used $218,800$ pounds

Actual finished units produced $36,000$ units

Actual cost of direct materials used $ $435,210$