Picard 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		540	lbs.		$1,296		450	lbs.		$1,170		$126	U
Chang		400			920		410			1,066		146	F
Wyco		590			1,593		500			1,300		293	U
Total variance												$273	U

a) prepare a variance report for the purchasing department , b) prepare a variance report for the production department