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	5,500
Budgeted usage of PPS	49,500	pounds
Actual number of units of Flex 10 manufactured	4,400
PPS purchased and used	42,900	pounds
Total actual cost of PPS used	$ 247,104
Direct materials usage variance	$ 23,760	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: