(a)FG, an ink manufacturer, produces black ink by mixing three chemicals. The standard material costs per litre of black ink are as follows: $0.60 per litre $1.40 per litre $1.00 per litre 0.30 0.42 0.25 0.97 @ 0.50 litres of Chemical A 0.30 litres of Chemical B 0.25 litres of Chemical C 1.05 @ Actual data for April were as follows: Output of black ink (000s litres) Raw materials used Chemical A Chemical B Chemical C 3,300 Quantity (000s litres) 2,144 824 792 Cost ($'000) 1,120 1,040 620 Required Calculate the following variances for April (i) The total material mix variance ) The total material yield variance (3 marks) (2 marks)