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31. SandhillManufacturing Company purchased18200switches to make8100units. The standard allows for2switches per unit. The company actually used18700to produce the8100units.Sandhillbudgeted $0.90per switch but had to pay $0.95per

31.SandhillManufacturing Company purchased18200switches to make8100units. The standard allows for2switches per unit. The company actually used18700to produce the8100units.Sandhillbudgeted $0.90per switch but had to pay $0.95per switch. What isSandhill's direct materials price variance for the period?

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