he following data for the Pender Company pertain to the production of $800$ urns during August.

Direct Materials $($all materials purchased were used$)$:

Standard cost: $$4\mathrm{.}80$ per pound of urn.

Total actual cost: $$4,480.$

Standard cost allowed for units produced was $$4,800.$

Materials efficiency variance was $$96$ unfavorable.

Direct Manufacturing Labor:

Standard cost is $2$ urns per hour at $$19\mathrm{.}20$ per hour.

Actual cost per hour was $$19\mathrm{.}60.$

Labor efficiency variance was $$288$ favorable.

What is the direct material price variance?