Fluegge 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 December:
The raw materials quantity variance for the month is closest to:
Definitions:
Q38: Leonesio Corporation makes a product that uses
Q41: Brodrick Corporation uses residual income to evaluate
Q43: Revenue is an asset.
Q52: Wolley Inc. reported the following results from
Q69: Motts Inc. has a standard cost system
Q103: Doogan Corporation makes a product with the
Q270: Fixed costs should not be ignored when
Q353: Isadore Hospital bases its budgets on patient-visits.
Q362: Leist Clinic uses client-visits as its measure
Q363: Lawes Corporation manufactures and sells a single