Soire Wallpaper Service specializes in painting tall office buildings. During a recent month, the company worked on three painting projects (the Chat Room, the Bonn Room and the Chassieur Room). The company is interested in controlling the materials costs, namely the wallpaper, used for these wallpaper contracts. In order to provide management with useful cost control information, the company uses standard costs and prepares monthly variance reports. Shown below are quantity and cost data for each project. Actual Standard Total Project Quantity Costs Quantity Costs Variance Chat Room 3,400 rolls $272,000 3,600 rolls $295,200 $ 23,200 F Bonn Room 3,700 $299,700 3,800 $311,600 11,900 F Chassieur Room 4,200 $348,600 4,000 $328,000 20,600 U Total variance $14,500 F