Question 2 (2.5 points) Common information is used for questions 1-6. Roy Kent Company has established standards as follow Standard Quantity or Llours Direct material 2 feet Direct labor 0.8 hours Variable overhead 0.8 hours Standard Price op Rate $10 per foot 520 per hour SS per hour Standard Coat 520 per un S16 per unit S4 per unit Actual production figures for the past year were as follows: Units produced 8,000 Direct materials used 17.000 feet Direct material purchased 19,000 feet at a total cost of $174.800 Direct labor cost 6,800 hours worked at a total cost of $142,800 Variable overhead cost $30,000 Variable overhead is assigned based on direct labor hours. The direct materials quantity variance is