You are CEO of a company that produces solar panels. This year, 35,000 units of direct material were purchased and used. The 35,000 units cost your company $105,000. Two full units of direct material are required to produce each solar panel. This year, your company produced a total of 12,000 solar panels. The flexible budget for materials was $60,000. What was your companys total direct materials efficiency (qty) variance?