$($b$)$ Sun Pharmaceuticals Limited produces a drug by blending two basic raw materials. It operates a standard costing system and the following standards have been set for raw materials :

$\backslash$table$[[$Material$,$Standard Mix,$\backslash$table$[[$Standard Price per kg$],[($in Rs$.]]],[$A$,40\%,4],[B,6f\%,3]]$

The standard loss in processing is $15\%.$ During

April. $1990$ the company produced $1700kgs$ of

$(2)$

finished output. The position of stock and purchases for the month of April $1990$ are as under :

$\backslash$table$[[$Material$,\backslash$table$[[$Stock an$],[1/4/1990]],\backslash$table$[[$stock en$],[30/4/1090]],$Purchases darlug Aprit $1000],[$A$,35kg,5kks,$sookgs,Rs$.3400],[$B$,40kg,$Sokgs,$1200kgs,$Its. $3000]]$

Calculate Material Variances.