Tidd Corporation makes a product with the following standard costs: Inputs Standard Quantity or Hours Standard Price or Rate Standard Cost Per Unit Direct materials 4.8 grams $4.00 per gram $19.20 Direct labor 0.7 hours $16.00 per hour $11.20 Variable overhead 0.7 hours $4.00 per hour $2.80 The company reported the following results concerning this product in November. Originally budgeted output 9,600 units Actual output 8,900 units Raw materials used in production 44,880 grams Purchases of raw materials 47,370 grams Actual direct labor-hours 7,940 hours Actual cost of raw materials purchases $132,510 Actual direct labor cost $125,203 Actual variable overhead cost $25,466 The company applies variable overhead on the basis of direct labor-hours. The direct materials price variance is computed when the materials are purchased. The materials quantity variance for November is: