$\backslash$delta point Table Company's standard materials cost per unit of output is $ $5\mathrm{.}40(\mathrm{.}15$ pounds x $ $36\mathrm{.}00$ per pound$).$ Last month, Table purchased and used $950$ pounds of materials costing $ $32,806$ in manufacturing $62,912$ units Determine the materials price variance. $($Round per unit values to $2$ decimal places, e$.$g$.7\mathrm{.}53)$