From the following particulars, calculate:

(a) Material-cost variance

(b) Material-price variance

(c) Material-usage variance.

Quantity of materials purchased = 4,000 units Value of materials purchased = Rs. 10,000 Standard quantity of materials required per tonne of fi nished product = 20 units Standard rate of material = Rs. 2 Opening stock of material = Nil Closing stock of material = 700 units Finished production during the period = 100 tonnes