Ventura uses a just-in-time (JIT) manufacturing system for all its materials, components, and products. The master budget of the company for June called for use of 11,400 square feet of materials, while the flexible budget for the actual output of the month had 10,400 square feet of materials at a standard cost (SP) of $10.40 per square foot. Company records show that the actual price paid (AP) for the materials used in June was $10.30 per square foot, and that the direct materials purchase-price variance for the month was $1,070. The materials usage (quantity) variance for June was