The Cooper Corporation developed standards for the manufacture of its product such that each unit should have three pounds of direct materials purchased at $6 per pound and each unit should be produced in two hours at a direct labor cost of $16 per hour. Actual production was 18,000 units using 50,000 pounds of direct materials at a total cost of $286,000 and required 580 direct labor hours at a total cost of $10,400. What was the total direct materials variance for the company? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance