Please answer the 4 questions below

Planning and operational variances Question Country Preserves Country Preserves produces jams, marmalade and preserves. All products are produced in a similar fashion; the fruits are low temperature cooked in a vacuum process and then blended with glucose syrup with added citric acid and pectin to help setting. Margins are tight and the fim operates a system of standard costing for each batch of jam. the standard cost data for a batch of raspberry jam is as follows: Fruit extract 400kg at 0.16 per kg Glucose syrup 700kg at 0.10 per kg Pectin 99kg at 20-332 per kg Citric acid 1 kg at 2.00 per kg Standard processing loss 3% Fruit extract The summer of 2007 proved disastrous for the raspberry crop with a late frost and cool, cloudy conditions at the ripening period, resulting in low national yield. As a consequence, normal prices in the trade were 0.19 per kg for fruit extract although good buying could achieve some savings. The impact of exchange rates on imports of sugar has caused the price of syrup to increase by 20% The actual results for the batch were as follows: 428kg at 0.18 per kg Glucose syrup 742kg at 0.12 per kg Pectin 125kg at 0.328 per kg Citric acid 1 kg at 0.95 per kg Actual output was 1,164 kg of raspberry jam. Question a. Calculate the traditional material price and usage variances b. Calculate the ingredients planning variances that are deemed uncontrollable c. Calculate the ingredients operating variances that are deemed controllable d. Calculate the mix and the yield variances Adapted from ACCA