The following materials standards have been established for a particular product: Standard quantity per unit of output 5.5 meters Standard price $ 19.10 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased 9,100 meters Actual cost of materials purchased $ 182,700 Actual materials used in production 8,600 meters Actual output 1,540 units What is the materials price variance for the month?