The Harwood Company makes Harwood tables for which the following standards have been developed:

Standard Inputs Standard Price

Expected for Each Expected per

Unit of Output Unit of Output

Direct materials 10 pounds $4 per pound

Direct labor 3 hours $16 per hour

Company planned to produce 200 tables in the month. The actual production was 220 tables. Direct materials purchased and used were 2,100 pounds at an actual price of $4.40 per pound. The company incurred actual direct labor costs of $10,620 for total 590 hours.

What is the direct material price variance for March?