Q.10 80 kg of material A at a standard price of Rs. 2 per kg and 40kg of material
Bat a standard price of Rs. 5 per kg. were to be used to manufacture 100 kg. of a
chemical. During a month 70 kg of material A priced at Rs. 2.10 per kg and 50 kg
of material B priced at Rs.4.50 per kg were actually used and the output of the
chemical was 102 kg. Find out the material variances.
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