Calculate the Materials Variance with Work Shown from the Information Below:

Actual Material used: 30,000 Actual Cost: $7.75/Unit Actual Labor Hrs: 33,000 Actual Labor Rate: $15/Hr

Production budget (units)		16,600		20,600		22,800		60,000
Materials requirement per unit		0.5		0.5		0.5		0.5
Materials needed for production		8,300		10,300		11,400		30,000
Add budgeted ending inventory		2,060		2,280		1,980		6,320
Total materials requirements (units)		10,360		12,580		13,380		36,320
Deduct beginning inventory (previous month ending inventory)		-4,600		-2,060		-2,280		-8,940
Materials to be purchased		5,760		10,520		11,100		27,380
Material price per unit		$7.75		$7.75		$7.75		$7.75
Total cost of direct material purchases		$44,640		$81,530		$86,025		$212,195