Q3 The standard material costs for producing one unit of a product is given in the Table Q3a. Table Q3a Material Usage (kg) Price per kg (OMR) 22 1.400 B 1.3 1.900 C 0.7 2 200 During a particular period, the company produced 1900 units of the product for which the incurred materials are as given in the Table Q3b. Table Q3b Material Consumption Cost (OMR) (kg) A 3,344.00 5,016,000 2,964.00 7,706.400 1.463.00 3,218.600 B C Determine Material Cost Variance () Material Usage Variance Material Price Variance (iv) Material Mix Variance ) Material Yield Variance [5] [5] [5] [5]