Danner Fashions sells a line of women's dresses. Danner's performance report for November is shown below: (CMA adapted)

The company uses a flexible budget to analyze its performance and to measure the effect on operating income of the various factors affecting the difference between budgeted and actual operating income.

ActualBudgetDresses sold6,2007,440Sales$365,800$550,560Variable costs(179,800)(223,200)Contribution margin$186,000327,360Fixed Costs(120,000)(104,000)Operating income$66,000$223,360

The sales price variance for November is: