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 7,000 Budgeted usage of PPS 63,000 pounds Actual number of units of Flex 10 manufactured 6,000 PPS purchased and used 59,000 pounds Total actual cost of PPS used $ 392,940 Direct materials usage varianceunfavorable $ 42,000 unfavorable Clear does not maintain an inventor