A Calculate the materials variances from the following data: (i) Material T: Standard price per metre £11 Standard usage per unit 176 metres Actual price per metre £11 Actual usage per unit 171 metres (ii) Material U: Standard price per tonne £42 Standard usage per unit 50 tonnes Actual price per tonne £45 Actual usage per unit 50 tonnes (iii) Material V: Standard price per litre £22 Standard usage per unit 79 litres Actual price per litre £22 Actual usage per unit 83 litres (iv) Material W: Standard price per metre £8 Standard usage per unit 41 metres Actual price per metre £10 Actual usage per unit 41 metres (v) Material X: Standard price per tonne £29 Standard usage per unit 60 tonnes Actual price per tonne £30 Actual usage per unit 60 tonnes (vi) Material Y: Standard price per kilo £55 Standard usage per unit 84 kg Actual price per kilo £55 Actual usage per unit 78 kg