The cost accountant for blue pharmaceuticals has informed youthat the companys materials quantity variance for the drugallegro was exactly equal to its materials price variance for theyear. The companys normal level of production is 50 batchesof Allegro per year. However, due to uncertainties regardingfoundation funding, it produced only 25 batches during the currentyear. Other cost information regarding allegros directmaterials is as follows: Standard price par gram ofmaterial$60 Actual kilograms purchased and used during theyear.100kg Actual cost of materials purchased during theperiod.$6,000,000 Number of grams perkilogram1,000grams a. Compute bluesmaterials price variance. b. Compute the standard quantity ofmaterials allowed per batch of allegro produced. c. Why would you not expectblue to have a large materials quantity variance