you are given the following details about XX company for the year ended December 31, 2020: budgeted units: 20000 units to be made material required to make a unit = 2.7 kgs per unit labours hours required to make a unit = 2.7 hours per unit standard material cost = $2 per kg standard labours cost = $4 per hour actual production in 2020 = 19000 units. material: materials purchased and used were 50000kgs, costing $3.2 per kg. labour: 52000 labours hours were used. total actual labour cost = $197600.

Q5 the direct material price variance is $.........