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Sanford Lid prochuces a product with the following standard cost card Direct material (21 kp) $5061 Duect labour (hours) 8400 Variable overhead ( hours) 21.00

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Sanford Lid prochuces a product with the following standard cost card Direct material (21 kp) $5061 Duect labour (hours) 8400 Variable overhead ( hours) 21.00 Fixed overhead (7 hours) 35.00 The fixed overhead rate is based on a dard monthly volume of 16493 units The actual results for the month of July 20x5nre as follows: Duct matmis purchased and med $620.000 (23133k Derect labowe (91000 hours) 1,023,000 Variable overhead 320,000 Found overad 580,000 Units produced and sold 15193 its What is Sanford's direct materials usage variance for July 2005 (note: a negative number represents an unfavourable DCE da ponte mbet represents a favorable vice)? Select one Da 5-55960 Ob $55960 Oc59833 Od 5-9833

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