$x$ bought $3,000$ pounds of materials for $$3,750.$ They used $2,800$ pounds to produce $1,450$ units of output. Direct labor costs totaled $$18,000$ for $600$ hours of work. Standards have been set as follows:

Direct Materials: $2$ pounds @ $$1\mathrm{.}10$ per pound

Direct Labor: $5$ hours @ $$32$ per hour

The materials purchase price variance is:

$$420$ unfavorable

$$420$ favorable

$$450$ unfavorable

$$450$ favorable

$$230$ favorable