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 5,900 53,100 pounds 4,900 57,720 pounds 48,000 pounds $266,880 $ 28,860 unfavorable Assume that Norio recognizes the material purchase-price variance at the point of purchase. The direct materials purchase-price variance (rounded to the nearest dollar) is