A company is engaged in producing a standard mix using 60 kg of Material X and 40 kg of Material Y. The standard loss of production is 30%. The standard price of X is Rs. 5 per kg and of Y is Rs. 10 per kg. During the period, the actual results were:

X - 80 kg @ Rs. 4.50 per kg and Y - 70 kg @ Rs. 8.00 per kg Actual Yield 115 kg Calculate the various material variances.