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The standard mix to produce one unit of product is as follows: Material A 60 units @Rs. 15 per unit = Rs. Material B

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The standard mix to produce one unit of product is as follows: Material A 60 units @Rs. 15 per unit = Rs. Material B 80 units @Rs. 20 per unit = Rs. 900 1,600 Material C 100 units @Rs. 25 per unit = Rs.2,500 During the month of April, 10 units were actually produced and consumption was Material A 640 units @Rs. 17.50 per unit = Rs. 11,200 Material B 950 units @Rs. 18.00 per unit = Rs. 17,100 Material C 870 units @Rs. 27.50 per unit =Rs. 23,925 2,460 units 52,225 Rs 1) You are required to analysis the various variance ii) Comment on each of the variance W

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