After struggling to feed their livestock due to the closure of the South African borders as a result of COVID19, a number of farmers in the Northern part of Namibia decided to form a company (Farmer Co) to produce their own animal feed to use and sell to other farmers in Namibia Farmer Co produces Omes Mix, an animal feed made by mixing and heating three ingredients. All Green, Better Growth and Green Organics. The company uses a standard costing system to monitor its costs The standard material cost for 100 kg of Omes Mox is as follows: Input Cost per kg Cost per 100 kg of Omes (NS) (NS) All Green 401 2.00 80.00 Better Growth 60 5.00 300.00 Green Organics 20 1.00 20.00 Total 120 400.00 Notes (1) The mixing and heating process is subject to a standard evaporation loss (2) All Green, Better Growth and Green Organics are agricultural products and their quality and price varies significantly from year to year Standard prices are set at the average market price over the last five years. Farmer Co has a purchasing manager who is responsible for pricing and supplier contracts (3) The standard mix is set by the finance department. The last time this was done was at the product launch which was five years ago It has not changed since Last month 4,600 kg of Omes Mix was produced, using the following inputs Input Cost per kg Total cost (5) (S) All Green 2.200 1.80 3.960 Better Growth 2500 6.00 15.000 Green Organics Total 920 5.620 1.00 920 19.850 What is the total material usage variance in NS