Waterways Corporation uses very stringent standard costs in evaluating its manufacturing efficiency. These standards are not ideal at this point, but the management is working toward that as a goal. At present, the company uses the following standards.

Materials
Item	Per unit			Cost
Metal		1 lb.			63 per lb.
Plastic		12 oz.			$1.00 per lb.
Rubber		4 oz.			88 per lb.
Direct labor
Item	Per unit			Cost
Labor		15 min.			$9.00 per hr.
Predetermined overhead rate based on direct labor hours = $3.56

The January figures for purchasing, production, and labor are:

The company purchased 218,100 pounds of raw materials in January at a cost of 77 a pound.

Production used 218,100 pounds of raw materials to make 110,000 units in January.

Direct labor spent 18 minutes on each product at a cost of $8.80 per hour.

Overhead costs for January totaled $29,519 variable and $73,000 fixed.

Answer the following questions about standard costs.

What is the materials quantity variance? (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answer to 0 decimal places, e.g. 125.)

Materials quantity variance

$