@ 20 per kg @ 30 per kg The Standard Cost of certain chemical mixture is 40% material A 60% material B Standard Loss of 10% is expected in production. During a period actual cost is 90 kgs of material A 110 kgs of material B The actual output is 182 kgs. Calculate : (i) Material Price Variance. (ii) Material Mix Variance. (iii) Material Yield Variance and (iv) Material Cost Variance. @ 18 per kg @ * 34 per kg