A manufacturer of radios purchases components from subcontractors for assembly into complete radios. Each radio requires three units each of Part X, which has a standard cost of $2.90 per unit. During June, the company had the following experience with respect to Part X:
Purchases ($36,000) 12,000 Units
Consumed in manufacturing 10,000 Units
Radios manufactured 3,000 Units
During June, the company incurred a materials efficiency variance of