A company produces a certain chemical, the standard material cost being: 40 per cent of material X at `20 per kg. 60 per cent of material Y at `30 per kg. A standard loss of 10 per cent is expected in...

A company produces a certain chemical, the standard material cost being: 40 per cent of material X at `20 per kg. 60 per cent of material Y at `30 per kg. A standard loss of 10 per cent is expected in production. During one month, 171 kgs. of chemical was produced from the use of 90 kgs. of material X at `18 per kg. and 110 kgs. of material Y at `34 per kg. Calculate the following variances for the month: (i) materials price variance, (ii) materials mix variance, and (iii) materials yield variance.