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Sanford Ltd. produces a product with the following standard cost: Direct materials (22 kg) $45.91 The fixed overhead rate is based on a standard monthly volume of 16200 units. The actual results for the month of July 20x5 are as follows: Direct materials purchased and used (322264 S620,000 kg) Units produced and sold 15351 units What is Sanford's direct materials usage variance for July 20x5 (note: a negative number represents an unfavourable variance and a positive number represents a favourable variance)? Select one: a. $32258 b. 5743742 DCS-32258 d. 5-71236