please get it right. i already posted this question and someone answered it incorrectly. thanks

Materials Variances Cinturon Corporation produces high-quality leather belts. The company's plant in Boise uses a standard costing system and has set the following standards for materials and labor: $12.00 Leather (3 strips @ $4) Direct labor (0.75 hr. @ $12) 9.00 $21.00 Total prime cost During the first month of the year, the Boise plant produced 92,000 belts. Actual leather purchased was 278,500 strips at $3.00 per strip. There were no beginning or ending inventories of leather. Actual direct labor was 79,800 hours at $13.00 per hour. Required: 1. Break down the total variance for materials into a price variance and a usage variance using the columnar and formula approaches. Enter favorable values as negative numbers and unfavorable values as positive numbers. Favorable Price variance $ 278,500 X Usage variance $ 10,000 Total variance $268,500 X Unfavorable Favorable