4125 4 minutes remaining 18 ACE company manufactures a product, Gloop an energy biscuit, using three components AB, CD and EF. The standard materials usage and cost of one unit of Gloop are as follows: AB 3kgs at 10 30 CD 2kgs at 8 16 EF 1kg at 4 4 50 Last month, 100 units of Gloop were produced from 250kg AB, 250kgs CD and 150kgs EF Q9(a). Calculate the materials individual mix and total yield variances. (12 Marks) ACE company was disappointed as sales of Gloop last month were lower than expected The production manager had altered the mix of ingredients and the public did not like the new recipe. The production manager said it was because the price of AB they had expected was 10 per kg but due to bad weather, the global price had been 12. He managed to actually pay 11.50 but had bought less to try and compensate for the higher price. Q9(b). Using the data above and this new information calculate the material price variance in total and the planning and operations variances for the ingredient AB given they produced 100 units and actually bought 250kgs. (6 marks) A 15:23 ENG wamer, meglovar pricu na Deen ETZ. Te managed to actually pay ETT DU Dut na Dougness to y ano compensate for the higher price. Q9(b). Using the data above and this new information calculate the material price variance in total and the planning and operations variances for the ingredient AB given they produced 100 units and actually bought 250kgs. (6 marks) ACE produces an energy drink which uses an environmentally damaging by-product in its production. The by-product needs to be carefully used in manufacture and requires special controlled disposal procedures. ACE has heard that the costs associated with the environmental effects of the by-product should be separated. At the moment, they include them in total production overheads. They also have other rising environmental costs and believe they should now follow advice by Hansen and Mendoza in their research in 1999, as to how to categorise them Q9(c). Explain the four categories of environmental costs, Hansen and Mendoza suggest, with an example of an environmental cost in each category, you can use any industry for your example to illustrate your understanding. (12 Marks) Fill in your answer here Format BI U X, XL 3 15:25