Dirickson Inc. has provided the following data concerning one of the products in its standard cost system. Variable manufacturing overhead is applied to products on the basis of direct labor-hours. 
The company has reported the following actual results for the product for July:
The raw materials quantity variance for the month is closest to:
Definitions:
Labor Relations
The system of interactions and negotiations between employers and the workforce, often represented by unions, regarding employment terms.
Loosely Regulated
Describes industries or sectors where government oversight and regulations are minimal, allowing for greater freedom in operations.
Tightly Regulated
Subject to strict and precise rules, standards, or controls by authoritative bodies to ensure compliance, safety, or quality.
Collective Bargaining
The process by which employers and unions negotiate contracts determining wages, hours, benefits, and working conditions for workers.
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