The following standard cost statement apply to one unit of a product produced by BB Itd: Ksh Direct materials 4kgs @ksh10 40 Direct labour 5 hours @ksh 8 40 Variable overhead Total 20 100 During the year 2021, the company produced 14,000 units of the product and incurred the following costs: Ksh Direct materials 58,000 kgs at Direct labour 72,000 hours at Variable overhead Total cost 540,000 259,200 1,495,200 Material cost total variance is ksh 136,000 (Adverse) Required: Calculate material price variance