Gemini Chemical Industries provides the following information from their

records:

For making $10$ kgs$.$ of GEMCO, the standard material requirement is

Material Quantity Rate per kg$.$

A $8$ units Rs$.6\mathrm{.}00$

B $4$ units Rs$.4\mathrm{.}00$

During April, $2004,1000$ kgs of GEMCO were produced. The actual

consumption of material is as under:

Material Quantity Rate per kg$.$

A $750$ units Rs$.7\mathrm{.}00$

B $500$ units Rs$.5\mathrm{.}00$

Calculate:

a$)$ Material Cost Variance

b$)$ Material Price Variance

c$)$ Material Usage Variance