A company provided the following direct materials cost information. Compute the direct materials price variance.

Standard costs assigned:

Direct materials standard cost $(412,000$ units @ $$3\mathrm{.}20/$unit$)$

Actual costs:

$$1,318,400$

Direct materials costs incurred $(411,450$ units @ $$3\mathrm{.}30/$unit$)$

$$1,357,785$