The following materials standards have been established for a particular product Standard quantity per unit of output Standard price 6.0 meters $19.00 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased S201,500 Actual materials used in production Actual output 10,200 meters 9, 600 meters 1,580 units What is the materials price variance for the month