Neptune Pty Ltd makes and sells steel doors. Results for the year ended 30 December 2022 are provided below: Neptune Pty Ltd Year ended 31 December 2022 production volume (unit) quantity of steel used (kg) average purchase price of the steel used ($ per kg) Budget 5,500 82,500 6.50 Actual 5,000 80,000 6.40 The steel input price variance reflects the marginal cost caused by the cost of purchasing steel being different to what was planned. What is the steel input price variance for Neptune for the year ended 30 December 2022?