The following materials standards have been established for a particular product: Standard quantity per unit of output 4.0 grams Standard price $12.00 per grams The following data pertain to operations concerning the product for the last month: Actual materials purchased 2,900 grams Actual cost of materials purchased $ 33,785 Actual materials used in production 2,200 grams Actual output 480 units The direct materials purchases variance is computed when the materials are purchased