7 Y Problem-2 / / The standard mix to produce one unit of product is as follows: Material A 60 units @ Rs. 15 per unit = Rs. 9,00 Material B 80 units @ Rs. 20 per unit = Rs. 1,600 Material 100 units @ Rs. 25 per unit = Rs. 2,500 240 units Rs. 5,000 During the month of April, 10 units were actually produced and consumption was as follows: Material A Material B 640 units @ Rs. 17.50 per unit = Rs. 11,200 950 units @ Rs. 18.00 per unit = Rs. 17,100 870 units @ Rs. 27.50 per unit =Rs. 23,925 2,460 units Rs. 52,225 Material C Calculate all material variances. Solution:- Material Actual for 10 units Amt. Rs. B Standard for 10 units Qty Rate Amt. Rs. 600 15 9,000 800 20 16,000 1,000 25 25,000 2,400 50,000 Qty Rate 640 17.50 950 18.00 87027.50 2,460 11,200 17,100 23,925 52,225 Total How to calculate Material yield Variance