Tirai Indah Sdn. Bhd. manufactures a product known as Indahlawa. There are no opening or closing stocks and work-in-progress is negligible. The product passes through three (3) operations. The following information has been extracted from the standard cost card for one unit of product Indahlawa: Direct materials: A: 2 kg @ RMOBO per kg. B: 1.5 kg RM1.00 per kg. Direct labour: Operation 1: 3 hours @ RM3.00 per hour Operation 2: 2 hours @ RM4.00 per hour Operation 3:1 hour @ RM4.00 per hour Budgeted production for the month of September is 9,000 units. During the month, the price of direct materials A and B is expected to increase by RMO.30 per kg and RMO.20 per kg respectively. In addition, it is also expected that the usage of both types of materials will increase by 20%. The actual results for the month of September were as follows: Direct materials: A: 2.5 kg @ RM1.00 per kg. B: 1 kg @ RM2.00 per kg. Direct labour: Operation 1: 4 hours @ RM2.00 per hour Operation 2: 3 hours @ RM3.00 per hour Operation 3: 2 hours @ RM5.00 per hour Actual production was 8,500 units. Required: a) Calculate for materials A and B i. Material price variances ii. Material usage variances iii. Material mix variances iv. Material yield variance