The following standard cost information is available for Zero Co.'s only product: Direct material: 8 feet at $4.50 per foot

Actual information for August: 3,000 units were produced 20,000 feet of direct material were purchasd at a cost of $92,000 23,800 feet of material were used

What is the direct material quantity variance for August?

		$ 900 unfavorable
		$ 920 unfavorable
		$ 920 favorable
		$ 900 favorable