Exercise $8-11$A $($Algo$)$ Determining materials price and usage variances LO $8-6$

Monique's Florals produced a special Mother's Day arrangement that included eight roses. The standard and actual costs of the roses used in each arrangement follow:

$\backslash$table$[[,,],[$Average number of roses per arrangement,$8\mathrm{.}60,$Sctual$],[$Price per rose,$0\mathrm{.}00,],[$Cost of roses per arrangement,$$0\mathrm{.}65,0\mathrm{.}61$