Turnubiates Corporation makes a product that uses a material with the following standards:

$\backslash$table$[[$Standard quantity,$6\mathrm{.}9$ Liters per unit$],[$Standard price,$$1\mathrm{.}49$ per liter$],[$Standard cost$,$$$9\mathrm{.}66$ per unit$]]$

$19,000$ liters of the direct material at $$1\mathrm{.}5$ per liter.

The direct materials purchases variance is computed when the materials are purchased.

The materials quantity variance for April is: