Biggie brinks is made by mixing and processing 3 ingredients P, H &Q, The Standard Cost Data are as follows Ingredients. Standard Proportions Standard Cost P. 50% #20 per tons H. 40% #25 per tons Q. 10% #42 per tons A Standard process loss of 5% is anticipated, In a period of output was 93.1 tons and input were as follows Ingredients. Actual Usage Actual Price. Actual Cost P. 50% 16. #784 H. 40% 27. #1,161 Q. 10% 48. #384 Required: Calculate all relevant material variance using the Individual Price Method