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

Standard quantity6.7liters per unitStandard price$1.20per literStandard cost$8.04per unit

The company budgeted for production of 2,500 units in April, but actual production was 2,600 units. The company used 18,000 liters of direct material to produce this output. The company purchased 18,800 liters of the direct material at $1.30 per liter.

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

The materials quantity variance for April is: