Gipple Corporation makes a product th $6.70 per gram. In January the company produced 4,100 units using 25,570 grams of the direct material. During the month the company purchased 28.100 grams of the direct material at $6.80 per gram. The direct materials purchases variance is computed when the materials are purchased at uses a material with the quantity standard of 8.0 grams per unit of output and the price standard of The materials price variance for January is