Pippin Incorporated 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 June:
The raw materials quantity variance for the month is closest to:
Definitions:
Network
A connected group or system of individuals, entities, or components that exchange information or resources.
Incentive Program
A structured plan designed to encourage or motivate individuals to achieve specific goals or performances through rewards or benefits.
Teamwork
The collaborative effort of a group to achieve a common goal or complete a task in the most effective and efficient way.
Employee Input
Contributions or feedback from employees regarding their work environment, processes, and practices, often aimed at improving efficiency and satisfaction.
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