The Halloween Supply House produces masks for Halloween. The firm budgeted to produce $300$

masks in $2023.$ They also budgeted for the following:

Each Mask requires $3$ oz of paint

Paint costs $$8/$oz

Each mask requires $1\mathrm{.}1$ hours of direct labor

Direct Labor costs $$20\mathrm{.}00/$hour

The firm had the following actual results:

Masks Produced $300$ units

Paint purchased $700$ oz$.$

Paint used $800$ oz$.$

DL hours used $300$

DL cost $$19/$hour

Actual Paint Cost $$6/$oz$.$

what is the direct materials price variance?