Canvas D Question 17 YD Clothing Ltd produces and sells special sport shoes for supporting soccer players Price and quantity standards for the direct costs of production for a pair of shoes are Specification for ONE PAIR OF SPORT SHOES Silky Leather Material 6 metres @$32 per metre Direct Labor 2.5 hours @$30.00 per hour During May 2020 1.403 pairs of sport shoes were produced 10,971 metres of Silky leather were used at a cost of $300.350 The direct labour cost incurred was $85,750 for 2.450 hours Required: Calculate the Direct Material Usage Variance *********IMPORTANT***** Type Commal.) Eg You should put 12345 instead of 12345 MacBook Pro 85 80