In a chemical manufacturing company, production is carried on in batches. Details of standard input of materials, labour and overheads are as follows:

Standard input of materials per batch of 1,000 kg:

The output for the month was sold at Rs. 54 per kg. You are required to prepare a comprehensive management report on the variance for the period.

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Standard input of materials per batch of 1,000 kg:| A: B: C: Labour: Variable overhead: Fixed overhead: Selling price: Std. production per months: Actual details for November were as follows: No. of batches processed: Materials consumed: 60% of input at Rs. 15/kg 20% of input at Rs. 20/kg 20% of input at Rs. 25/kg 1,200 hrs per batch @ Rs. 10 per hour. Rs. 2 per kg. Rs. 50,000 per month. Rs. 50 per kg. 10 batches (No process loss). 8 X-5,000 kgs - Rs. 76,000. Y 1,500 Kgs - Rs. 30,000 Z 1,500 Kgs - Rs. 48,000 Labour engaged for 9,800 hrs and wages paid: Rs. 95,000. Variable overhead: Fixed overhead: Rs. 15,000. Rs. 52,000.