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The standard cost of Power Co's Integrator is $25. This includes raw materials: 2 kg @ $5.00; direct labour: 0.25 hours @ $20; manufacturing overhead

The standard cost of Power Co's Integrator is $25. This includes raw materials: 2 kg @ $5.00; direct labour: 0.25 hours @ $20; manufacturing overhead @ $40 per direct labour hour. During May they made 1,000 units. The actual cost of material was $6 per kg, and they used 2,100 kg. 

What was the material quantity variance? Show all calculation.

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