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The standard material cost for 100 kg of chemical D is made up: Chemical A...

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Accounting

The standard material cost for 100 kg of chemical D is made up: Chemical A 30 kg. @ 4 per kg Chemical B 40 kg. @ 5 per kg Chemical C 80 kg. @ 6 per kg In a batch 500 kg. of chemical D were produced from a mix of 588 1,056 2,860 Chemical A 140 kg. @ Chemical B 220 kg. @ Chemical C 440 kg. @ How do you yield mix and price of factors contribute to the variance in the actual cost per 100 kg. of chemical D over the standard cost? [8] SAUL ELV

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