The standard material content of one unit of Ruby is 5 kg of material Sparkle, which should cost $20 per kg. In December 2026, 6,000 units of Ruby were produced and there was an adverse material usage variance of $10,000. Calculate the quantity of Sparkle used in December 2026.

A chemical processing plant set a standard for a batch of 1,000 kg of output requiring 1,100 kg of raw material at a standard price of 20 per kg. During the last month, the plant produced 10,000 kg of output. For this production, 11,500 kg of raw material were used at a total cost of 2,18,500. Calculate the Material Usage Variance and identify its nature.

If the standard cost of producing one unit is ₹120 and the actual cost is ₹130, the variance is: