Incorporated recently completed

$4$

$7$

$,$

$0$

$0$

$0$

$$units of a product. The product consumed five pounds of direct material per finished unit. The standard price of the direct material was $

$9$

$.$

$5$

$0$

$$per pound. If the firm purchased and consumed

$2$

$4$

$0$

$,$

$0$

$0$

$0$

$$pounds in manufacturing

$($

cost

$=$

$$$

$2$

$,$

$2$

$1$

$5$

$,$

$6$

$0$

$0$

$)$

$,$

$$the direct

$-$

material quantity variance would be figured as: