The standard material cost for 100 kgs of chemical D is made up of Chemical A—30 kgs @ `40 per kg Chemical B—40 kgs @ `50 per kg Chemical C—80 kgs @ `60 per kg In a batch, 500 kgs of chemical D were...

The standard material cost for 100 kgs of chemical D is made up of

Chemical A—30 kgs @ `40 per kg

Chemical B—40 kgs @ `50 per kg

Chemical C—80 kgs @ `60 per kg

In a batch, 500 kgs of chemical D were produced from a mix of:

Chemical A—140 kgs at a cost of `5,880

Chemical B—220 kgs at a cost of `10,560

Chemical C—440 kgs at a cost of `28,600

How do the yield, mix and the price factors contribute to the variance in the actual cost per 100 kgs

of chemical D over the standard cost?