Norio Manufacturing uses powdered plastics (PPS) to manufacture a high-pressure board used in a digital equipment product, Flex 10. Information concerning its operation in June is as follows: Budgeted units of Flex 10 for June Budgeted usage of PPS Actual number of units of Flex 10 manufactured PPS purchased PPS used Total actual cost of PPS used Direct materials usage variance 7.000 63,000 pounds 6,000 84,000 pounds 59,000 pounds $392,940 $ 42,000 unfavorable The cost of PPS in the flexible budget for the number of units manufactured this period (rounded to nearest dollar) is