Turrubiates Corporation makes a product that uses a material with the following standards: 6.6 liters per unit Standard quantity Standard price $1.10 per liter Standard cost $7.26 per unit 55 47 The company budgeted for production of 2,400 units in April, but actual production was 2,500 units. The company used 17,000 liters of direct material to produce this output. The company purchased 18,700 liters of the direct material at $1.2 per liter. The direct materials purchases variance is computed when the materials are purchased The materials quantity variance for April is