28) Variance analysis The standard materials cost of product D456 is as follows. Rwf'000 Material X Material Y 3 kg at Rwf2,000 per kg 5 kg at Rwf3,600 per kg 6 18 24 During period 2, 2,000 kg of material X (costing Rwf4,100,000) and 2,400 kg of material Y (costing Rwf9,600,000) were used to produce 500 units of D456. Required Calculate the following variances. a) Price variances b) Mix variances c) Yield variances - in total and for each individual material Activate W