Clear 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 $14,000$

Budgeted usage of PPS $126,000$ pounds

Actual number of units of Flex $10$ manufactured $11,200$

PPS purchased and used $109,200$ pounds

Total actual cost of PPS used $ $628,992$

Direct materials usage variance $ $60,480$ unfavorable

Clear does not maintain an inventory of materials, so the amount of materials used is equal to the amount of materials purchased. The direct materials purchase$-$price variance is: