Shamrock Company budgeted the following cost standards for the current year:

Actual costs for producing $2,700$ units were as follows:

$($a$)$

Calculate the materials price variance for materials purchased. $($Round per unit calculations to $2$ decimal places, e$.$g$.1\mathrm{.}25$ and final

answers to $0$ decimal places, e$.$g$.125.)$

Materials price variance

$

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