Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the question below. 
What is the direct materials variance between the actual results and the flexible budget?
Definitions:
Restraint of Trade
Legal agreements or policies that restrict competition or limit the freedom to conduct business in a specific market or manner.
Loss Leader Advertising
A marketing strategy where a product is sold at a loss to attract customers in the hope they will buy other items at full price.
Competition Act
Legislation aimed at promoting fair business practices, preventing anti-competitive behavior, and regulating mergers to ensure a competitive market environment.
Misleading Advertising
Promotional material that deceives or misinforms consumers, either intentionally or unintentionally.
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