Bowie sporting goods manufactures sleeping bags. the manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows: direct material of 4.00 yards at $5.50 per yard direct labor of 2.00 hours at $19.00 per hour overhead applied per sleeping bag at $18.00 in the month of april, the company actually produced 5,200 sleeping bags using 27,300 yards of material at a cost of $6.10 per yard. the labor used was 11,700 hours at an average rate of $20.50 per hour. the actual overhead spending was $96,200. determine the total materials variance and round to the nearest whole dollar. enter a favorable variance as a negative number. enter an unfavorable variance as a positive number.