ChickPro manufactures chicken feed which is manufactured in Jamaica and distributed thaoughout the Caribbean region. The manufacturing plant is located in Kingston, Jamaica as this reduces the cost of importation fron the US for one of its main ingredients, ingredient X. This ingredient is supplied indirectly from Ukraine to an intermediary in the US. Its primary customers are farmers that sell directly to the chicken processing plants in the various islands. There have been complaints from the owners of the chicken processing plants that the price of chicken meat has increased by 45% due to increases in the price of the chicken foeds. ChickPro is quite concemed about the financial strain this has been having on its customers. Prior to the Russian invasion of Ukraine, ChickPso had a standard cost of $20 per kg for ingredient X, which accounts for 60% of the input cost of the feeds. Each 50kg bag of chicken feed uses 30kg of ingredient X. In March 2022, the cost accountant in discussion with manugement, revised the standard cost to $40 per kg. For the second quarter, April - June, the company purchased 500 tonnes of ingredient X at $38 per kg. The management of ChickPro have taken a decision to review its manufacturing process to find ways to reduce the cost to production. In March 2022 , the company was able to reduce the input quantity of ingredient X from 30kg per bag to 20kg per bag. For the same quarter. April - June. the actual quantity used per bag was 25kg. For the quarter April - March, 2022, 12,000 bags of chicken feed were produced. [1 tonne =1,000kg] Required: (a) Calculate the material price and material usage variances of ingredient X ignoring any possible planting error in the igures. (5 marks) (b) Analyze the above total variances into component parts for planning and operational variances in as much detail as the information allows. (12 marks) (c) Assess the performance of the production manager for the quarter April - June 2022