Wildhorse 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 $11 per hour) 22.00 Variable manufacturing overhead 10.60 Fixed manufacturing overhead 7.85 Total standard cost per unit $50.45 Actual costs for producing 2,690 units were as follows: Direct materials used 5,570 kg Direct materials purchased (6,490 kg) $31,152 Direct labour (6,800 hours) $61,880 Variable manufacturing costs $32,100 Fixed manufacturing costs $17,400 (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 0 decimal places, e.g. 125.)