Frieling company installs granite countertops in customers' homes. first, the customer chooses the particular granite slab, and then frieling measures the countertop area at the customer's home, cuts the granite to that shape, and installs it. the tramel job calls for direct materials of $2,100 and direct labor of $900. overhead is applied at the rate of 120 percent of direct labor cost. unfortunately, one small countertop breaks during installation and frieling must cut another piece and install it to properly complete the job. the additional rework required direct materials costing $600 and direct labor costing $300.

Doogan corporation makes a product with the following standard costs: standard quantity or hours standard price or rate direct materials 2.0 grams $ 7.00 per gram direct labor 1.6 hours $ 12.00 per hour variable overhead 1.6 hours $ 6.00 per hour the company produced 5,000 units in january using 10,340 grams of direct material and 2,320 direct labor-hours. during the month, the company purchased 10,910 grams of the direct material at $7.30 per gram. the actual direct labor rate was $12.85 per hour and the actual variable overhead rate was $5.80 per hour. the company applies variable overhead on the basis of direct labor-hours. the direct materials purchases variance is computed when the materials are purchased. the materials quantity variance for january is: