Apollo Can Ltd manufactures recyclable soft drink cans. A unit of production is a box of 12 cans. The following standards have been set by the production engineering staff and the factory accountant:

Direct material	Direct labour
Quantity: 5 kilograms	Quantity: 0.43 hour
Price: $0.59 per kilogram	Rate: $21 per hour

Actual material purchases amounted to 244,000 kilograms at $0.58 per kilogram. Actual costs incurred in the production of 49,000 units were as follows:

Direct material	$126,000 for 274,000 kilograms
Direct labour	$210,000 for 15,000 hours

Enter the amount of direct material price variances in the answer block below (please note that negative sign represents the variance is unfavourable):

Answer: