Kevin Landscaping plants grass seed as the basic landscaping for business campuses. During a recent month, the company worked on 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.

		Actual					Standard
Project		Quantity			Costs		Quantity			Costs		Total Variance
Remington		530	lbs.		$1,272		460	lbs.		$1,196		$76	U
Chang		400			880		410			1,066		186	F
Wyco		650			1,755		540			1,404		351	U
Total variance												$241	U

(a) Prepare one variance report for the purchasing department and one for the production department. (Round actual and standard price per pound answers to 2 decimal places e.g. 1.25.)