The Trotter Company developed the following standards for the manufacture of its product: . Each unit should have 2 pounds of direct materials purchased at $6 per pound. Each unit should be produced in 1 hours at a direct labor cost of $18 per hour. Actual production was 8,000 units using 18,400 pounds of direct materials at a total cost of $102,600 and required 12,200 direct labor hours at a total cost of $218,000. What is the price variance for direct materials? Use a positive number to indicate a favorable variance or a negative number to indicate an unfavorable variance.