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Question Grand INGakes (GING) is the leading manufacturer of fish and other sea animal feed. GING has made its credit pioneering effort and service for over one decade in development of culture, processing and exports with its state-of-art fish feed and processing plants. Hallmark of GING is constant upgradation of aquaculture technology Infringing latest developments in the field to the doorstep of the Indian aquaculture farmer. It stands as a leading provider of high quality feed, Ingest technical support to the farmer and caters to the quality standards of gingal customers. One of its fish feed products is "ING" which is produced ING mixing and heating three ingredients: ING, ING and ING3. It uses a standard costing system to monitor its costs. The standard material cost for 100 Kg. of "ING" is as follows: Ingredients Standard Oty. (Kg) Cost per Kg. (#) Cost per 100 Kg. of "ING" () ING 42 CO 126 ING 62 372 ING3 21 42 125 540ING1, ING2 and ING: are agricultural products. Their quality and price change significantly every year. Standard prices are determined at the average market price over the last three years. GING has a purchasing manager responding for purchasing and pricing. The standard mix is decided ING the Managing Partner having 15 years' rich experience in aquaculture field. The last time this was done at time of launching the "ING" that was six years ING.. The standard mix has not changed since. Mixing and heating process are loss. In current month 4,605 Kg. of "ING" was produced, using the following ingredients: Ingredients Actual Qty. (Kg) Cost per Kg. (2) Total Cost of "ING" ING 2,202 2.8 6,165.60 ING2 2,502 17.514 ING3 921 2 1.842 5,625 25,521.60 At every month end, the production manager receives a statement from the Managing Partner. This statement contains material price and usage variances for the month and no other feedINGack on the efficiency of the processes is provided