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 June12,500Budgeted usage of PPS112,500poundsActual number of units of Flex 10 manufactured10,000PPS purchased and used97,500poundsTotal actual cost of PPS used$ 561,600Direct materials usage variance$ 54,000unfavorable

Clear does not maintain an inventory of materials, so the amount of materials used is equal to the amount of materials purchased. The cost of PPS in the flexible budget for the number of units manufactured this period is: