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:
Licensee
A person or entity that is granted permission to enter or use another's property for a specific purpose without transferring property ownership.
Trespasser
An individual who enters or uses another's property without permission, potentially facing legal action for unauthorized intrusion.
Physical Causation
A concept in law and philosophy that denotes the actual cause-and-effect relationship between actions or events.
Remoteness Test
Determining whether the damages were too far removed from the original negligent act; a breaching party is only responsible for reasonably expected losses.
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