Blue Landscaping plants grass seed as the basic landscaping for business campuses. During a recent month, the company worked on three projects (Remington, Chang, and Wyco). The company is interested in controlling the materials costs, namely the grass seed, for these plantings projects. In order to provide management with useful cost control information, the company uses standard costs and prepares monthly variance reports. Analysis reveals that the purchasing agent mistakenly purchased poor-quality seed for the Remington project. The Chang project, however, received higher-than-standard-quality seed that was on sale. The Wyco project received standard-quality seed. However, the price had increased and a new employee was used to spread the seed. Shown below are quantity and cost data for each project.

		Actual					Standard
Project		Quantity			Costs		Quantity			Costs		Total Variance
Remington		520	lbs.		$1,248		440	lbs.		$1,144			$104	U
Chang		400			880		410			1,066			186	F
Wyco		570			1,539		490			1,274			265	U
Total variance													$183	U

Prepare a variance report for the purchasing department. (Round actual and standard price per pound answers to 2 decimal places e.g. 1.25.)

BLUE LANDSCAPING Variance Report Purchasing Department For the Current Month
Project		Actual Pounds Purchased		Actual Price Per Pound		Standard Price Per Pound		Price Variance			Explanation
Remington				$		$		$	Unfavorable,Neither favorable nor unfavorable,Favorable		Purchased poor-quality seeds
Chang									Unfavorable,Neither favorable nor unfavorable,Favorable		Seeds on sale
Wyco									Unfavorable,Neither favorable nor unfavorable,Favorable		Price increased
Total price variance								$ .	Unfavorable,Neither favorable nor unfavorable,Favorable

Prepare a variance report for the production department. (Round standard price per pound to 2 decimal places, e.g. 1.25.)

BLUE LANDSCAPING Variance Report Production Department For the Current Month
Project		Actual Pounds		Standard Pounds		Standard Price Per Pound		Quantity Variance			Explanation
Remington						$		$ .	Unfavorable,Neither favorable nor unfavorable,Favorable		Purchased poor-quality seeds
Chang									Unfavorable,Neither favorable nor unfavorable,Favorable		Purchased higher-quality seeds
Wyco									Unfavorable,Neither favorable nor unfavorable,Favorable		New employee
Total quantity variance								$