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William Landscaping plants grass seed as the basic landscaping for business campuses. During a recent month, the company worked cm three projects (Remington, Chang,

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William Landscaping plants grass seed as the basic landscaping for business campuses. During a recent month, the company worked cm three projects (Remington, Chang, and Wyco). The company is interested in controlling the materials costs, namely the grass seed, for these plantings projects. In order to provide management with useful cost control information, the company uses standard costs and prepares monthly variance reports. Analysis reveals that the purchasing agent mistakenly purchased poor-quality seed for the Remington project. The Chang project, however, received higher-than-standard-quality seed that was on sale. The Wyco project received standard-quality seed. However, the price had increased and a new employee was used to spread the seed. Shown below are quantity and cost data for each project. Project Remington Chang Total variance Quantity 530 Costs %272 880 1430 Quantity 440 lbs. 410 440 Costs $1,100 1,100 Total Varia $172 330 $357 L.'

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