The Pore Company set standards for the production of its products such that each unit should have 2 pounds of direct materials purchased at $12 per pound. If actual production volume was 6,000 units which used 11,000 pounds of direct materials at a total cost of $94,300, what was the direct materials quantity variance? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance. The Motto Company purchased equipment for $5,100 on March 1, 2019 and expects it to be useful for 5 years at which time it can be sold for $900. What total amount of depreciation expense would the company record in its calendar year-end financial statements for 2020? As needed, round your final answer to the nearest whole dollar