The following data are given for Stringer Company:

Budgeted production	932 units
Actual production	1,077 units
Materials:
Standard price per ounce	$1.92
Standard ounces per completed unit	11
Actual ounces purchased and used in production	12,202
Actual price paid for materials	$25,014
Labor:
Standard hourly labor rate	$14.52 per hour
Standard hours allowed per completed unit	4.2
Actual labor hours worked	5,546.55
Actual total labor costs	$84,585
Overhead:
Actual and budgeted fixed overhead	$1,112,000
Standard variable overhead rate	$24.00 per standard labor hour
Actual variable overhead costs	$155,303
Overhead is applied on standard labor hours.

The direct materials quantity variance is