VD Clothing Ltd produces and sells special sport shoes for supporting soccer players Price and quantity standards for the direct costs of production for a pair of shoes are Specification for ONE PAIR OF SPORT SHOES Silky Leather Material 4 metres $34 per metre Direct Labor 2.5 hours @ $30.00 per hour During May 2020: .1.256 pairs of sport shoes were produced. 32.479 metres of Silky leather were used at a cost of $ 243,947 The direct labour cost incurred was $85,750 for 2.450 hours Required: Calculate the Direct Material Usage Variance. IMPORTANT Do NOT type Comma (.) Eg You should put 12345 instead of 12.345 . Do NOT put 5 sign Not following instructions will result in 0 for this question