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 @ $25 per metre Direct Labor 2.5 hours @ $30.00 per hour During May 2020: 1,098 pairs of sport shoes were produced. 8.255 metres of Silky leather were used at a cost of $ 232,382 The direct labour cost incurred was $85.750 for 2,459 hours Required: Calculate the Direct Material Usage Variance