Hi, I needed your help in solving this accounting question. Please only answer p

Hi, I needed your help in solving this accounting question. Please only answer part c of question no 1. In order to answer part c you need to have answers from part b so I am also attaching solutions for part b. 
Thanks
Attachment 1
Attachment 2
Part CDirect ingredientsPrice variance – adverseReason ; Overall hike in market price for direct ingredients.Increase in bargaining power for suppliers. Efficiency variance –adverseReason;…

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