D Question 15 (Information repeated for your convenience) Case One: 1.300 kg of toffee is usually made from 1.400 kg of the following materials: 504 kg of Sugar, costing 0.80 per kg 406 kg of Butter, costing 7 per kg 294 kg of Almonds, costing 5 per kg 196 kg of Peanuts, costing 4 per kg In February 2022, 52.000 kg of toffee were produced, using: 18,500 kg of Sugar 16,800 kg of Butter 6,000 kg of Almonds 12,600 kg of Peanuts Note: Assume no other materials were used in production. B5. Briefly comment on three possible reasons for the variances based on the results.