Question #3 - Part a (24 marks) Cookie Factory bakes a wide range of monster cookies for sale to its customers. The baking process starts with the employees ensuring that the correct amount of ingredients is placed in the mixture for each batch. The ingredients are then placed in the mixer after which the baker then removes the contents from the machine and shapes it into various shapes cookies which is then placed in the oven for baking. The quality assurance personnel inspect the cookies before they are packaged for sale. Any cookie that fails the inspection is donated to a local food bank. The standard cost card for the entity's cookie is as follows: Baking flour Refined sugar Yeast TOTAL 2,700 grams 900 grams 60 grams 3,660 grams $10.80 per gram $13.20 per gram $30.00 per gram $54.00 per gram Budgeted production of the monster cookies was 1,500 units for the quarter, although actual production was only 1,425 units. The total actual quantities used and their actual costs were: Baking flour Refined sugar Yeast 2,604 grams 912 grams $27,732.60 $11,901.60 60 grams 3,576 grams $ 2,160.00 Required: (a) Calculate the total material price, mix and yield variance for Cookie Factory for the last quarter. (20 marks) 00