23. The following materials standards have been established for a particular product:

Standard quantity per unit of output		5.3	meters
Standard price	$	17.20	per meter

The following data pertain to operations concerning the product for the last month:

Actual materials purchased		8,100	meters
Actual cost of materials purchased	$	141,345
Actual materials used in production		8,100	meters
Actual output		1,400	units

What is the materials price variance for the month? (Enter favorable variances as a negative number, and unfavorable variances as a positive number)