You have been provided with the following sub-variances for the company's previous quarter:

1. Calculate total quantity, price, and exchange rate subvariances using the alternative method and explain why these do not add up to total cost variance.
2. Use the proportional method to determine the influence of the particular input factors on total cost variance.
3. Use the cumulative method and explain why this method is superior in comparison to the previous two methods.

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First order quantity variance First order price variance First order exchange rate variance Second order quantity/price variance Second order quantity/exchange rate variance AxPplan ** T'plan Ap Xplan T'plan * Xplan Pplan Ax* Ap T'plan Second order price/exchange rate variance * ** -6,218.10 14,688.00 * 9,408.00 * -215.73 Ax* Ar ** -138.18 Pplan Ap*Ar* 326.40 Xplan -4.79 17,845.60 Third order quantity/price/exchange rate Ax* Ap* Ar variance Total sum (total cost variance)