Feed soft manufacturing company produces two products, Sunscreen and Moisturizer creams. The company gives the following information.

Products	Standard Quantity (Units)	Standard Price ($)	Actual Quantity (Units)	Actual Price ($)
Sunscreen	40	50	50	50
Moisturizer	60	40	60	45

Required to Calculate the following Feed soft Beauty cosmetics co.

a. Material Price variance

b. Material cost variance

c. Material usage variance

d. Explain the following variances.

i. Sales mix variance

ii. Sales volume variance

e. Explain the term divisional performance and explain any two common measures of divisional performance.