4.

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

Budgeted units of Flex 10 for June	5,000
Budgeted usage of PPS	45,000 pounds
Number of units of Flex 10 manufactured	4,000
PPS purchased	43,200 pounds
PPS used	39,000 pounds
Total actual cost of PPS used	$224,640
Direct materials usage varianceunfavorable	$21,600

The direct materials purchase-price variance (rounded to a whole number) is: