question 24) The Mercurus Company specializes in the production of rubber ducks. The company uses a variable costing system. Information relating to the production of rubber ducks is given below. Direct material Direct labor Variable production overhead Costs 3 dollar cent per gram $14.4 per hour $3.39 per duck The production of one rubber duck consumes 40 grams of direct materials and 7.2 minutes of direct labour. Budgeted fixed production overhead per month is $16 000. Budgeted production for rubber ducks is 38 000 ducks per month. Actual production and costs for the month 6 were as follows: Units of rubber ducks produced Direct materials purchased and used: 1188 000 grams Direct labor: 3 485 hours Variable production overhead Incurred Fixed production overhead incurred 33 000 ducks $30 888 $43 156 $95 090 $13 600 Using the information above, the material usage variance for the month 6 ls: [Round your answer to the nearest Integer. State your answer in absolute values.] $