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

Standard quantity $7\mathrm{.}9$ liters per unit

Standard price $$2\mathrm{.}40$ per liter

Standard cost $$18\mathrm{.}96$ per unit

The company budgeted for production of $3,700$ units in April, but actual production was $3,800$ units. The company used $30,700$ liters of direct material to produce this output. The company purchased $20,000$ liters of the direct material at $$2\mathrm{.}5$ per liter.

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

The materials quantity variance for April is: