The Sheehan Company developed the following standards for the manufacture of its product: Each unit should have 1.5 pounds of direct materials purchased at $8 per pound. Each unit should be produced in 1 minute at a direct labor cost of $12 per hour. Actual production was 30,000 units using 44,000 pounds of direct materials at a total cost of $355,000 and required 580 direct labor hours at a total cost of $7,200. What was the direct materials quantity variance for the company? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance