Roncy Manufacturing uses enhanced powder plastics (EPP) to manufacture a high-pressure board, Dura-Plastic. Information concerning its operation in June was as follows: Master Budget units of Dura-Plastic to manufacture Units of Dura-Plastic manufactured in June Budgeted amount of EPP to purchase EPP material purchased EPP material used in production Standard cost of EPP used in production Standard quantity of EPP per unit of Dura-Plastic Cost of EPP purchased 9,900 10,900 104,000 oz. 110,460 oz. 106, 460 oz. $ 798,450 9.4 oz. $593,560 The direct materials usage (efficiency) variance for June, to the nearest dollar, was