$4.$ Atank Ltd$.$ has provided the following data pertaining to Product $$ K which requires the mix of $2$ materials $$ P and Q$,$ for the month of June $2005$:

Materials Standard mix Actual mix

P $60$ units costing Rs$\mathrm{.}3,000300$ units costing Rs$\mathrm{.}15,300$

Q $40$ units costing Rs$\mathrm{.}1,200200$ units costing Rs$\mathrm{.}5,600$

Standard loss allowed is $10\%$ of input. Actual output is $440$ units.

Compute all material cost variances.