YD 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 @ $39 per metre Direct Labor 2.5 hours @ $30.00 per hour During May 2020: 4.996 pairs of sport shoes were produced. 27.017 metres of Silky leather were used at a cost of $228,546 The direct labour cost incurred was $85,750 for 2.450 hours