The Standard Cost of Actual Consumption is $6,000$ and Actual Cost of Actual Consumption if $6,600$ where as the standard cost of a product if Rs$.5,100.$ Calculate Material Price and Usage Variance. 

 

$($b$)$ The Standard price of a material is Rs$.4$ per kg and the actual price is Rs$.3\mathrm{.}90$ per kg$.$

If Material Price Variance is $4,000($F$),$ then calculate Actual Quantity of Material consumed.