X Ltd is producing fl oor covers in rolls of standard size measuring 3 metres wide and 30 metres long, by feeding continuous raw materials to continuous process machines. The standard mixture fi xed for a batch of 900 sq. meters of fl oor cover is as follows:

2,000 kg of Material A at Re. 1/kg.

800 kg of Material B at Rs. 1.50/kg.

20 litres of Material C at Rs. 30/litre.

During the period, 1,505 standard size rolls were produced from the material issued for 150 batches. The actual usage and the cost of material were:

3, 00,500 kg of Material A at Rs. 1.10/kg.

1, 19,600 kg of Material B at Rs. 1.65/kg.

3,100 litres of Material C at Rs. 29.50/litre.

Prepare the fi gures to the management showing the breakup of material-cost variances arising during the period.