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

Standard quantity		8.1	liters per unit
Standard price	$	2.60	per liter
Standard cost	$	21.06	per unit

The company budgeted for production of 3,900 units in April, but actual production was 4,000 units. The company used 33,300 liters of direct material to produce this output. The company purchased 20,200 liters of the direct material at $2.7 per liter.

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

The materials quantity variance for April is