Question - Vaughn, Inc. makes high-quality swimsuits. During the year, the company produced 787 suits, using 1,220 yards of material, and the company purchased 1,069 yards of material for $4,494. The direct materials standard for the swimsuits allows 1.45 yards of material at a standard price of $5 per yard.
Calculate Vaughn's direct materials quantity variance for the year.