TechSolvers produces 5-foot USB cables. During the past year, the company purchased 230,000 feet of plastic-coated wire at a price of $0.30 per foot. The direct materials standard for the cables allows 6 feet of wire at a standard price of $0.32. During the year, the company used a total of 260,000 feet of wire to produce 45,000 5-foot cables. Calculate TechSolvers' direct materials quantity variance for the year. (Round answer to O decimal places, e.g. 125. If variance is zero, select "Not Applicable" and enter O for the amounts.) Direct material quantity variance