Piehl Enterprises purchased $57,000$ pounds $($cost $=$ $$353,400)$ of direct material to be used in the manufacture of the company's sole product. Each completed unit requires five pounds of direct material at a standard cost of $$6\mathrm{.}60$ per pound. Direct materials consumed by the end of the period totaled $54,500$ pounds in the manufacture of $11,100$ finished units.

The payroll records revealed that the company worked $20,000$ labor hours $($cost $=$ $$236,000)$ during the period, and specifications called for each completed unit requiring two hours of labor at a standard cost of $$12\mathrm{.}10$ per hour.

The direct$-$material price variance was: