Sweet Acacia 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 $11 per hour) Variable manufacturing overhead Fixed manufacturing overhead Total standard cost per unit Actual costs for producing 2,720 units were as follows: Direct materials used 5,990 kg Direct materials purchased (6,670 kg) $39,353 Direct labour (6,930 hours) $62,370 Variable manufacturing costs $32,100 Fixed manufacturing costs $17,700 22.00 10.70 7.20 $51.90 (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to 0 decimal places, e.g. 125.) Materials price variance eTextbook and Media Save for Later Attempts: 0 of 2 used Submit