You are presented with the following information about the raw material cost for one of your products: standard usage of material 10 kilograms standard cost per kilogram $ 2.50 per kilogram actual usage of material 8 kilograms actual cost per kilogram $ 3.00 per kilogram What is the Direct Materials Quantity Variance? If the variance is favorable, use a positive number. If the variance is unfavorable, use a negative number. Example, if the answer is an unfavorable $1,234.56 enter as -1234.56