Use the following performance report for a cost center of the Dry Cat Food Division for the month ended December 31 to answer the questions below. 
-Using the information provided for Dry Cat Food division,what is the direct materials variance between the actual results and the flexible budget?
Definitions:
Precedent
An earlier event or action that is regarded as an example or guide to be considered in subsequent similar circumstances.
Subsequent Cases
Legal cases that follow prior ones, potentially influenced by earlier judgments or rulings.
Authority
The legal power or right to give orders, make decisions, and enforce obedience.
Civil Rights Movement
The social and political movement in the United States aimed at ending racial discrimination and achieving equal rights for African Americans.
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