2. Diva Dog Treat Ltd. manufactures a vegetarian chew biscuit for puppies. The dog biscuit uses a multigrain formula that sometimes varies depending on supplier cost and availability. The company produces a standard lot of 50,000 kilograms of biscuits. The standard for each batch is as follows:

Cost per kg kgs used

Whole wheat $1.20 30,000

Quinoa $2.50 15,000

Spelt $3.50 5,000

In May, Diva produced 50,000 kilograms of biscuits. The actual use of grain for the month was as follows:

Kg used Cost per kg

Whole wheat 27,500 $1.25

Quinoa 16,000 $2.40

Spelt 6,500 $3.25

In June, Diva produced a 51,500 kg batch of biscuits. The actual use of grain for the month was as follows: (Actual costs in June were back to standard)

Whole wheat 31,000

Quinoa 16,000

Spelt 5,000

c) What was the price variance for each type of grain in May and June?