From the following data, Calculate a) Material Cost Variance b) Material Price Variance c) Material Usage Variance. Materials X Y Z Standard Quantity Kg. 8,000 3,000 2,000 Standard Price Actual Quantity Kg. 7,500 3,300 2,400 Rs. 1.05 2.15 3.30 Actual Price Rs. 1.20 2.30 3.50