23: The following data were drawn from the records of Kersten Corporation.

Planned volume for year (static budget)	6,000 units
Standard direct materials cost per unit	3.1 lbs @ $1,500 per pound
Standard direct labor cost per unit	2 hours @ $4.00 per hour
Total expected fixed overhead cost	$28,200
Actual volume for the year (flexible budget)	6,300 units
Actual direct materials cost per unit	2.7 lbs @ $2.00 per pound
Actual direct labor cost per unit	2.3 hrs @ $3.60 per hour
Total actual fixed overhead costs	$22,500

A: Prepare a materials variance information table showing the standard price, the actual price, the standard quantity, and the actual quantity.