The Bellows manufactures toy musical instruments and in order to better manage costs had previously developed the following standards for the manufacture of its product: . Each unit should have 3/4 of a pound of direct materials purchased at $12 per pound. . Each unit should be produced in 48 minutes at a direct labor cost of $16 per hour. Actual production was 20,000 units using 14,600 pounds of direct materials at a total cost of $168,000 and required 11,000 direct labor hours at a total cost of $190,000. What is the company's quantity variance for direct materials? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance