The standard quantity and standard price of raw material required for one unit of product a are given as follows

 quantity (kg.) s.p. (ksh`) 

material x            material y 

2                             4

3                              2 

 the actual production and relevant data are as follows: material x 1,100 kgs. @ ksh3,410 material y 1,800 kgs. @ `ksh3,960 calculate all material variances for each material. actual production was 500 units.