Sunland Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $6.00 per kilogram) $12.00 Direct labour (2 hours at $12 per hour) 24.00 Variable manufacturing overhead 11.90 Fixed manufacturing overhead 6.25 Total standard cost per unit $54.15 Actual costs for producing 2,740 units were as follows: Direct materials used 5,560 kg Direct materials purchased (6,780 kg) $40.002 Direct labour (6,880 hours) $67,424 Variable manufacturing costs $32,600 Fixed manufacturing costs $17.600 (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, e s. 1.25 and final answers to decimal places, e.g. 125.) Materials price variance $