The following materials standards have been established for a particular product Standard quantity per unit of output Standard price 5.1 meters $ 17.90 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased $142, 450 Actual materials used in production Actual output 7,700 meters 7,300 meters 1,400 unita What is the materials price variance for the month