Canandaigua Container Company manufactures recyclable soft-drink cans. A unit of production is a case of 12 dozen cans. The following standards have been set by the production-engineering staff and the controller.

Direct Labor:	Direct Material:
Quantity, 0.15 hour	Quantity, 8 kilograms
Rate, $7.50 per hour	Price, $0.40 per kilogram

Actual material purchases amounted to 188,000 kilograms at $0.450 per kilogram. Actual costs incurred in the production of 20,000 units were as follows:

Direct labor:	$25,120 for 3,200 hours
Direct material:	$75,150 for 167,000 kilograms
Use the variance formulas to compute the direct-material purchase price variance