The planned cost of material A in 2011 is $9/kg. 1000 kg of material A is in stock at the beginning of May 2011 and the actual cost is $8000.
The purchase of material A in May is as follows: 400 kg on May 5 at an actual cost of $11/kg and 1200 kg on May 18 at an actual cost of $8.6/kg. All items are in stock in May and payments have already been made.
Calculate the initial cost variance factor for May, the current cost variance factor, and the initial cost variance factor for June for material A.