The following materials standards have been established for a particular product: Standard quantity per unit of output Standard price 5.5 meters $19.10 per meter The following data pertain to operations concerning the product for the last month: Actual materials purchased Actual cost of materials purchased Actual materials used in production Actual output What is the materials price variance for the month? 9,200 meters $182,700 9,200 meters 1,540 units