Mitchell supplies a range of soups for care homes.One of the soups 'Veggie' has the following standard cost:

0.3kg of D at 0.80 per kg = 0.24

Actual data for the month is as follows:

Output of 'Veggie' soup ('000 kgs)2,500

Ingredient D used ('000 kgs)550

Cost ('000)620

A worldwide shortage of D meant that the standard was revised to a more realistic one of 0.85 per kg.

What is the planning price variance for ingredient D to be reported for the month?