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Material-B Skilled labour Unsitilled labour Normal loss has expected to be we. of total input materials and an idle labour time of 5% of expected iebour hours was also estimated. At the end of the month the following inton-natlon has been collected from the cost aooounting department: The company has produced 1,480 kg. finished product by using the followings: Quanti Rate () Amount () Material-A 900 kg. 43.00 38,700 Material-B 650 kg. 32.50 21,125 Skilled labour 1,200 hours 35.50 42,600 Unskilled labour 860 hours 23.00 19,780 You are required to calculate: (a) Material Cost Variance; (b) Material Price Variance