A chemical company produces a petro-product, using the following proportion of material:

Calculate materials price, mix, and yield variances.

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Particulars Material A (kgs.) Cost per kg. Amount 50 750 2,500 Material B Material C 40 60 2,400 60 30 1,800 150 6,700 1 Standard shrinkage (33 %) 50 3 Net weight and costs 100 67 6,700 A recent production-run yielding 100 kgs. output required an input of: Particulars (kgs.) Per kgs. Amount Material A 40 52 2,080 Material B 55 60 3,300 Material C 65 26 1,690 160 7,070