Vaughn Company budgeted the following cost standards for the current year: Direct materials (2 kg of plastic at $5.00 per kilogram) $10.00 Direct labour (2 hours at $12 per hour) 24.00 Variable manufacturing overhead 10.00 Fixed manufacturing overhead 7.70 Total standard cost per unit $51.70 Actual costs for producing 2,700 units were as follows: Direct materials used 5,670 kg Direct materials purchased (6,410 kg) $31,409 Direct labour (6,920 hours) $67,124 Variable manufacturing costs $33,000 Fixed manufacturing costs $17,300 (a) Calculate the materials price variance for materials purchased. (Round per unit calculations to 2 decimal places, e.g. 1.25 and final answers to O decimal places, e.g. 125.) Materials price variance $