Tutorial Task 2 The Safe Soap Co makes environmentally-friendly soap using three basic ingredients. The standard cost card for one batch of soap for the month of September was as follows: Material Kilograms Price per kilogram (E) Lye 0.25 10 Coconut oil 0.6 4 Shea butter 0.5 3 The budget for production and sales in September was 120,000 batches. Actual production and sales were 136,000 batches. The actual ingredients used were as follows: Material Kilograms Lye 34,080 Coconut oil 83,232 Shea butter 64,200 Required: Calculate the total material mix variance and the total material yield variance for September