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 5,000 45,000 pounds 4,000 43,200 pounds 39,000 pounds $224,640 $ 21,600 unfavorable The cost of PPS in the flexible budget for the number of units manufactured this period (rounded to nearest dollar) is