The following materials standards have been established for a particular product:

Standard quantity per unit of output 7.2 Pounds
Standard price $14.00 per pound

The following data pertain to operations concerning the product for the last month:

Actual materials purchased 6,620 Pounds
Actual cost of materials purchased $91,850
Actual materials used in production 5,920 Pounds
Actual output 1,025 Units
What is the materials quantity variance for the month?

**Please show work! Thank you 🙂