DOD320 YD Clothing Ltd produces and relis special sport shoes for supporting Soccer players Prand quantity standard for the direct counts of production for a pair of shoes are Specification for ONE AUR OF SPORT SHOES Sky Leather Mater metres est permetre Director 25 hours @ $30.00 per hour During May 2012 Lipad port shoes were produced . 14192 metres of Sy leather were used at a cost of $ 182.261 The direct labour cost incurred was 885,750 for 2450 hours tate the Direct Material Price Variance