Morro Bay Surfboards manufactures fiberglass surfboards and

has set the following direct material standards for each

surfboard produced:

standard quantity standard price

direct materials $9$ pounds per unit $$3\mathrm{.}25$ per pound

At September $1,$ Morro Bay Surfboards had $3,600$ pounds of

direct materials in its inventory. During September, Morro

Bay Surfboards paid $$740,860$ to purchase direct materials.

At September $30,$ Morro Bay Surfboards' direct materials

inventory consisted of $8,700$ pounds of direct materials.

During September, $25,100$ surfboards were produced. For

the month of September, Morro Bay Surfboards reported a

$$42,575$ favorable direct material quantity variance.

Calculate Morro Bay Surfboards' direct material price

variance for September.

If the variance is unfavorable, simply enter your answer

as a number $($i$.$e$.,5000).$ If the variance is favorable,

place a minus sign in front of your answer $($i$.$e$.,-5000).$