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Pelligrini, Inc. makes high-quality swimsuits. During the year, the company produced 840 suits, using 1,083 yards of material, and the company purchased 897 yards of material for $4,601. The direct materials standard for the swimsuits allows 1.17 yards of material at a standard price of $5 per yard.
Calculate Pelligrini's direct materials quantity variance for the year. (If variance is zero, select "Not Applicable" and enter 0 for the amounts. Round answer to 0 decimal places, e.g. 15.
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