Nate€™s Pool Services uses from one to three chemicals to clean swimming pools. Variance data for the month follow (F indicates favorable variance; U indicates unfavorable variance):

The budget allowed two pounds of each kind of chemical for each pool cleaning requiring that kind of chemical. For chemical A, the average price paid was $0.20 per pound less than standard; for chemical B, $0.10 less; for chemical C, $0.07 greater. The firm purchased and used all chemicals during the month.
For each of the three types of chemicals, calculate the following:
a. Number of pounds of material purchased.
b. Standard price per pound ofmaterial.

Chemical A Chemical B Chemical C Materials Price Variance Materials Efficiency Variance Net Materials Variance Pools Cleaned Requiring This Chemical 42,000 F25,000 F 21,000 U 48,000 U 2,000 F 5,000 U 69,000 U 40,000 U 30,000 U 100,000 110,000 125,000