Mathematics · Cost Accounting

In Month 6, 100 basic tomato pizzas were made using 42 kg of ingredients. A new chef used the standard expected proportion of dough and herbs but used less cheese (expensive) and more tomato sauce (cheap) per pizza than the standard. Sales of basic tomato pizza declined in the second half of the month. Based on this, which of the following option combinations lists the correct statements? 1. The actual cost per pizza in Month 6 was lower than the standard cost per pizza. 2. The sales staff should lose their Month 6 bonus because of reduced sales. 3. The materials usage variance and the mix variance values are different.