Jackson Industries employs a standard cost system in which direct materials inventory is carried at standard cost. Jackson has established the following standards for the prime costs of one unit of product.

During May, Jackson purchased 125,000 pounds of direct materials at a total cost of $475,000, The total factory wages for May were $364,000, 90% of which were for direct labor. Jackson manufactured 22,000 units of product during May using 108,000 pounds of direct materials and 28,000 direct labor hours.Jackson’s direct materials usage (quantity) variance for May is Jackson’s direct materials usage (quantity) variance for May is