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: Specifcation for ONE PAIR OF SPORT SHOES 8 metres @ $26 per metre Silky Leather Material I Direct Labor 2.5 hours @ $30.00 per hour During May 2020: 1.741 pairs of sport shoes were produced. 8,479 metres of Silky leather were used at a cost of $ 304.129 The direct labour cost incurred was $85,750 for 2,450 hours Required: Calculate the Direct Material Usage Variance, IMPORTANT***