Solving for materials quantities and costs (Appendix 11.1). Crystal Clear Pool Services uses from one to three chemicals to clean swimming pools. Variance data for the month follow (F indicates favorable variance; U indicates unfavorable variance):

The budget allowed two pounds of each kind of chemical for each pool cleaning requiring that kind of chemical. For chemical A. the average price paid was $0.20 per pound less than standard; for chemical B, $0.10 less; for chemical C. $0.07 greater.
The firm purchased and used all chemicals during the month.
For each of the three types of chemicals, calculate the following:

a. Number of pounds of material purchased.

b. Standard price per pound of material.

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Materials Price Variance Materials Efficiency Variance Net Materials Variance Pools Cleaned Requiring This Chemical Chemical A $ 42,000 F 40,000 U $ 2,000 F 100,000 Chemical B $ 25,000 F 30,000 U $ 5,000 U 110,000 Chemical C $ 21,000 U 48,000 U $ 69,000 U 125,000