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:
Explicit Memory
A type of long-term memory involving conscious recollection of factual information, previous experiences, and concepts.
Child-Directed Speech
A type of speech characterized by exaggerated expressions, simpler vocabulary, and clearer pronunciation, used by adults when talking to young children.
Underextension
A cognitive error in language acquisition where a child applies a word in a narrower way than it is usually applied, failing to include objects or events that are part of the category.
Implicit Memory
The type of memory that allows people to perform tasks without consciously thinking about them.
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