1. The following data are to be used to answer questions (a) and (b) below SW plc manufactures a product known as the TRD I00 by mixing two materials. The standard material cost per unit of the TRD I00 is as follows: Material X 12 litres @ 2.50 30 Material Y 18 litres @ 3.00 54 In October 2002, the actual mix used was 984 litres of X and 1230 litres of Y. The actual output was 72 units of TRD I00. (a) The total material mix variance reported was nearest t