Shade Company adopted a standard cost system several years ago. The standard costs for direct labor and direct materials for its single product are as follows: Materials (5 kilograms × $12.00/kilogram) = $60.00/unit; direct labor (3.5 hours/unit × $20.00/hour) = $70.00/unit. All materials are issued at the beginning of processing. The operating data shown below were taken from the records for December: 
The direct materials usage variance for December, to the nearest dollar, was:
Definitions:
Selling Expense
Costs associated with selling activities, including advertising, sales commissions, and retail space rental.
Master Budget
The master budget is a comprehensive financial planning document that includes all of a company's budgeted financial statements and operating plans for a specific period.
Raw Materials
The basic materials and components used in the production processes of manufacturing goods.
Finished Goods Inventory
The completed products that are ready for sale but have not yet been sold.
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