A company is manufacturing a chemical product making use of four different types of raw materials. The following information is available regarding the standards and actual.

Material

Share of total input

Raw material cost

Quantity

Raw material

 

Standard %

Standard

consumed

cost – Actual

 

 

Rs/kg

Actual

Rs./kg

A

40

50

42, 000

48

B

30

80

31, 000

80

C

20

90

18, 000

92

D

10

100

9, 000

110

There is an inevitable normal loss of 10% during the processing. Actual output 92, 000 kg

Calculate Material Cost, Price, Quantity, Mix and Yield variances.