• The corporate office had budgeted Panera Bread Salad Bar to sell 1,800 Caesar salads during the week beginning March 10. Each salad was expected to contain 4 ounces of lettuce. During the week of March 10, the shop actually sold 2,000 salads and used 8,500 ounces of lettuce. The standard cost of lettuce is $0.20 per ounce. The variance report from company headquarters showed an unfavorable materials usage variance of $70.
• Required:
  1. Determine if the variance is accurate. If not, recalculate it.
  2. Explain three possible reasons for the materials usage variance found in Requirement 1.