1 , Fortes Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. Inputs Standard Quantity or Hours per Unit of Output Standard Price or Rate Direct materials 7.7 ounces $ 7.80 per ounce Direct labor 0.4 hours $ 38.70 per hour Variable manufacturing overhead 0.4 hours $ 6.10 per hour The company has reported the following actual results for the product for April: Actual output 7,750 units Raw materials purchased 62,540 ounces Actual cost of raw materials purchased $ 372,350 Raw materials used in production 59,695 ounces Actual direct labor-hours 2,610 hours Actual direct labor cost $ 105,800 Actual variable overhead cost $ 14,941 , Please compute . Compute the materials quantity variance for April