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I Love My Chocolate Company makes dark chocolate and light chocolate. Both products require cocoa and sugar. The following planning information has been made available:

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I Love My Chocolate Company makes dark chocolate and light chocolate. Both products require cocoa and sugar. The following planning information has been made available: I Love My Chocolate Company does not expect there to be any beginning or ending inventories of cocoa or sugar. At the end of the budget year, I Love Hy Chocolate Company had the following actual results: 1 Love My Chocolate Company does not expect there to be any beginning or ending inventories of cocoa or sugar. At the end of the budget year, I Love Mr Chocolate Company had the following actual results: 1. Prepare the following variance analyses for both chocolates and the total, based on the actual results and production levels at the end of the budget year: a. Direct materials chice variance, difect materials quantify variance, and total variance. b. Direct labot iate variance, Gired labor time variance, and total variance. Enter a favorable variance as a negative number isino a minus sion and an unfavorabie variance as a positive number. 1. Prepare the following variance analyses for both chocolates and the total, based on the actual results and production levels at the end of the budoet year: a. Direct materials price variance, direct materials quantity variance, and total variance. b. Direct labor rate variance, direct labor time variance, and total variance. Enter a favorable variance as a negative number using a minus sion and an unfavorable variance as a positive number. 2. The variance analyses should be based on the amounts at volume changes. If the volume is different from the planked volume, as it was in this case, thien the budget used for pertormance evaluation should reflect the change in direct materials and direct laber that will be required for the this way, soending from volume changes can be separated trom efficiency and price variances

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