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The following data is given for the Stringer Company: Budgeted production 900 units Actual production 1,056 units Materials: Standard price per ounce $1.9 Standard ounces

The following data is given for the Stringer Company:

Budgeted production 900 units
Actual production 1,056 units
Materials:
Standard price per ounce $1.9
Standard ounces per completed unit 12
Actual ounces purchased and used in production 13,052
Actual price paid for materials $26,757
Labor:
Standard hourly labor rate $14.30 per hour
Standard hours allowed per completed unit 5.0
Actual labor hours worked 5,438.4
Actual total labor costs $82,936
Overhead:
Actual and budgeted fixed overhead $1,153,000
Standard variable overhead rate $28.00 per standard labor hour
Actual variable overhead costs $152,275
Overhead is applied on standard labor hours.

The direct materials quantity variance is


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