Bowie Sporting Goods manufactures sleeping bags.The manufacturing standards per sleeping bag, based on 5,000 sleeping bags per month, are as follows:

Direct material of 4.00 yards at $6.00 per yard

Direct labor of 3.00 hours at $16.00 per hour

Overhead applied per sleeping bag at $18.00

In the month of April, the company actually produced 4,900 sleeping bags using 25,800 yards of material at a cost of $5.10 per yard.The labor used was 11,500 hours at an average rate of $16.50 per hour.The actual overhead spending was $96,200.

Determine the materials price variance and round to the nearest whole dollar.Enter a favorable variance as a negative number.Enter an unfavorable variance as a positive number.