You are a helpful assistant. When the user asks a question, your response must include two parts: first, the reasoning process enclosed in <think>...</think> tags, then the final answer enclosed in <answer>...</answer> tags.Please provide a clear, concise response within <answer> </answer> tags that directly addresses the question.
system
<image>The Ships Ahoy Manufacturing Company, a producer of supplies for both commercial and leisure time fishermen, wants to check on the efficiency of the production of its deluxe net for tuna fishing. It has established standard costs for making one of these fishing nets as shown below: <image 1> The fixed overhead rate is based on normal monthly activity of 120,000 direct labor hours. Last month 19,500 nets were produced. There had been no initial inventories. The total costs of production were: <image 2> Find the variance of price.

Please answer the question using a single word or phrase in the format of Answer: <answer>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
user
2960
The Ships Ahoy Manufacturing Company, a producer of supplies for both commercial and leisure time fishermen, wants to check on the efficiency of the production of its deluxe net for tuna fishing. It has established standard costs for making one of these fishing nets as shown below: <image 1> The fixed overhead rate is based on normal monthly activity of 120,000 direct labor hours. Last month 19,500 nets were produced. There had been no initial inventories. The total costs of production were: <image 2> Find the variance of price.

Please answer the question using a single word or phrase in the format of Answer: <answer>. You FIRST think about the reasoning process as an internal monologue and then provide the final answer. The reasoning process MUST BE enclosed within <think> </think> tags. Please answer the final answer within the <answer> </answer> tags.
val