Esteban Products produces instructional aids. Among the company's products are white boards, which use coloured markers instead of chalk. They are particularly popular for conference rooms in educational institutions and executive offices of large corporations. The standard cost of materials for this product is 12 kilograms at $8.25 per kilogram.

During the first month of the year, 3,200 boards were produced. Information concerning actual costs and usage of materials follows:

Materials purchased	38,000	kg @ $8.35
Materials used	37,500	kg