The following standards for direct materials have been set to manufacture ten units of a product: 160 Kgs of A at RO 10 per Kg 80 Kgs of B at RO 12 per Kg 60 Kgs of C at RO 8 per Kg The company manufactured and sold 300 units of the product during the year. Direct material costs were as follows : 4900 Kgs of A at RO 9.5 per Kg 2150 Kgs of B at RO 13.5 per Kg 1650 Kgs of C at RO 7 per Kg

1. The Material Usage Variance of B is Select one: a. 4000(F) b. 4000(A) c. 3000(F) d. 3000(A)

2. The total Material Mix Variance is Select one: a. 160(A) b. 2760(F) c. 160(F) d. 2760(A)

3. The total Material Price Variance is Select one: a. 4100(A) b. 875(A) c. 875(F) d. 4100(F)

4. The total Material Usage Variance is Select one: a. 3200(A) b. 4200(F) c. 4200(A) d. 3200(F)

5. The Material Yield Varaince is Select one: a. 304(A) b. 304(F) c. 3040(F) d. 3040(A)