3. XY Limited provides the following information from their records. For producing 10 kgs. of Product P', the standard material requirement is: Material A B Quantity(kgs.) Rate per Kg.(Rs.) 8 3 4 2 2,000 kgs. of Product 'P' were produced during September 2021. The actual consumption of material is as under: Material A B Quantity(kgs.) 1,500 1,020 Rate per Kg(Rs.) 4 3 Calculate: (1) (ii) (iii) (iv) (v) Material Cost Variance Material Price Variance Material Usage Variance Material Mix Variance Material Yield Variance