From the following figures given to you, calculate material variances: The standard production for the period is 400 units, for which the standard quantity allowances for material are 30 kgs. of X and...

From the following figures given to you, calculate material variances:

The standard production for the period is 400 units, for which the standard quantity allowances for material are 30 kgs. of X and 25 kgs. of Y. Actual production for the period is 192 units.