The following is the data for one of the factories, knowing that there is no stock at the beginning and end of the period: Number of completed units planned according to the budget | 10000 units The number of actual units 9810 units Standard direct materials per unit (10 kg at 3 riyals 30 | SAR) Standard direct industrial wages (0.5 hours at a rate of 20 riyals) 10 riyals Actual direct materials used | 98073 kg direct industrial wages (4900 hours) | 102,900 riyals note that 100000 kg of raw materials were purchased during the period at a cost of 310,000 riyals. Required: Calculate the price deviation of the direct materials ??