The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 3.2 pounds 5.2 pounds $14.00 per pound The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output 6,000 pounds $63,680 5,500 pounds 780 units The direct materials purchases variance is computed when the materials are purchased. What is the materials quantity variance for the month? ) $,326 0