The following materials standards have been established for a particular product:

Standard quantity per unit of output $1\mathrm{.}9$ grams

Standard price $$18\mathrm{.}00$ per gram

The following data pertain to operations concerning the product for the last month:

Actual materials purchased $5,800$ grams

Actual cost of materials purchased $$108,460$

Actual materials used in production $5,200$ grams

Actual output $2,700$ units

What was the materials price variance for the month?