A dress company has the following standard to make onedress:
standard qty standard price
direct mtl 3 yds per unit $7.50 per yard
direct lbr 1.5 hr per unit $8.00 per hour
The company used 8,000 yards of material in order to make $2,500 dress in April. The company purchased 8,200 yards $7.75/yard how much is the direct material quantity variance?