A partial standard cost card for the single product produced by Mercer Company is given below:

Direct materials: 3 pounds @ $8 per pound

Direct labor: ? hours @ ? per hour

Last period the company produced 4,000 units of product. Cost and other data associated with this production are given below:

	Direct materials purchased and used, at cost	$103,320
	Direct labor cost incurred (10,400 hours)	$120,640
	Materials price variance	$2,520	Unfavorable
	Labor efficiency variance	$4,800	Unfavorable
	Total labor variance	$640	Unfavorable

The direct materials purchases variance is computed when the materials are purchased.

1. Determine the materials quantity variance. (The answer is not 4,800 U)