Cox Engineering performs cement core tests in its laboratory. The following standards have been set for each core test performed:

Standard Hours or Quantity Standard Price or Rate Direct materials 3.0 pounds 0.75 per pound Direct labour 0.4 hours 12.00 per hour Variable manufacturing overhead 0.4 hours 9.00 per hour

During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of direct labour hours. The following events occurred during March:

8,600 pounds of sand were purchased at a cost of 7,310.

7,200 pounds of sand were used for core tests.

840 actual direct labour hours were worked at a cost of 8,610.

Actual variable manufacturing overhead incurred was 3,200.

The materials price variance for March is: Actual variable manufacturing overhead incurred was 3,200. 840 actual direct labour hours were worked at a cost of 8,610. 7,200 pounds of sand were used for core tests. 8,600 pounds of sand were purchased at a cost of 7,310. During March, the laboratory performed 2,000 core tests. On March 1 no direct materials (sand) were on hand. Variable manufacturing overhead is assigned to core tests on the basis of direct labour hours. The following events occurred during March: