Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in digital equipment, Flex 10. Information concerning its operation in June is as follows:

Budgeted units of Flex 10 for June…………………………………………….5,600

Budgeted usage of FPS…………………………………………………………….51,500 pounds

Number of units of Flex 10 manufactured………………………………..4,500

PFS purchased………………………………………………………………………...48,690 pounds

PFS used………………………………………………………………………………….44,600 pounds

Total actual cost of FPS used………………………………………………$250,390

Direct materials usage variance – unfavorable…………………….$23,780

The cost of PPS in the flexible budget for the number of units manufactured this period is:

$329,778

$273,352

$250,390

$305,998

$289,879