The following materials standards have been established for a

particular product: Standard quantity per unit of output $5\mathrm{.}2$ pounds

Standard price $ $14\mathrm{.}00$ per pound The following data pertain to

operations concerning the product for the last month: Actual

materials purchased $6,000$ pounds Actual cost of materials purchased

$ $63,680$ Actual materials used in production $5,500$ pounds Actual

output $780$ unitsThe direct materials purchases variance is computed when the

materials are purchased. What is the materials quantity variance

for the month?