Cool VD Clothing Ltd predaos and cold special sport shoes for supporting soccer players Arice and quantity standards for the direct costs of production for a pair of shoes are Specification for ONE PUR OF SPORT SHOES Shy Lotte Material doctor 531 per metre Direct Gabor 25 hours S30.00 per hour Durr May 2020 1164 pair of sport were produced 192 metred Sky leather were used at a cost of $ 182.261 The Grect labour cost incurred was $85.750 to 2450 hours Anand Cateutate the Direct Material Price Variance