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 9 metres $12 per metre Direct Labor 2.5 hours @ $30.00 per hour During May 2020: 1,808 pairs of sport shoes were produced. 47.321 metres of Silky leather were used at a cost of $ 232,321 The direct labour cost incurred was $85.750 for 2.450 hours Required: Calculate the Direct Material Price Variance