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) 22.00 Variable manufacturing overhead 10.70 Fixed manufacturing overhead 7.20 $51.90 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 (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, eg 1.25 and final answers to O decimal places, eg. 125)