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Imperial Landscaping plants grass seed as basic landscaping for business terrains. During a recent month, the company worked on three projects (Ames, Korman, and Stilles). The company is interested in controlling its material costs-grass seed costs--for these planting 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 seeds for the Ames project. The Korman project, however, received seed that was on sale but was higher than standard quality. The Stilles project received standard seeds; however, the price had increased and a new employee had spread the seed. Shown below are quantity and cost data for each project: Actual Standard Project Quantity Costs Quantity Costs Total Variance Ames 500 kg $1,400 460 kg $1,380 $ 20 U Korman 400 1,160 410 1,230 70 F Stilles 415 1,328 400 128 U 1,200 $ 78 U Total vanance Prepare a variance report for the purchasing department with the following column headings: (1) Project, (2) Actual Kilograms Purchased, (3) Actual Price, (4) Standard Price, (5) Price Variance, and (6) Explanation