Perez, Inc. recently completed 56,000 units of a product tha…

Perez, Inc. recently cоmpleted 56,000 units оf а prоduct thаt wаs expected to consume four pounds of direct material per finished unit. The standard price of the direct material was $8.50 per pound. If the firm purchased and consumed 228,000 pounds in manufacturing (cost = $1,881,000), the direct-material quantity variance would be figured as: