A partial listing of costs incurred during December at Rooks Corporation appears below:

Factory supplies $ 21,000
Administrative wages and salaries $ 118,000
Direct materials $ 166,000
Sales staff salaries $ 81,000
Factory depreciation $ 62,000
Corporate headquarters building rent $ 47,000
Indirect labor $ 45,000
Marketing $ 116,000
Direct labor $ 96,000

The total of the manufacturing overhead costs listed above for December is:

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: