ILLUSTRATION 9 KAFADE Limited manufactures a product which is called BEAUTY. One gallon of beauty Therefore, the company decided to tool up for z, to plan production on z, it was discovered after the budget period that the following were reasonable price at which y and z might have been obtained. Actual production was 100,000 gallons of Beauty with 520,000kg of z at a cost of N45 per kg, that is, total cost of N23,400,000. Analyse the total cost variance into: (a) Traditional and (b) Planning and operational variances