From the following data, calculate the following variances:

(a) Material Cost variance

(b) Material Price variance

(c) Material Quantity variance

(d) Material Mix variance

(e) Material yield variance

Material	Standard		Actual
	Quantity	Unit Price (Rs/Kg)	Quantity (Kg)	Unit Price (Rs/Kg)
A	60%	Rs 20	88	Rs 30
B	40%	Rs 10	132	Rs 10

Standard Loss: 10%

Actual Output 180 units (Kg)