एक इंजीनियरिंग फर्म की मानक परिवर्तनीय ओवरहेड दर 40 प्रति मशीन घंटा है। प्रति इकाई आवंटित मानक मशीन घंटे 5 हैं। एक महीने के लिए, बजटीय उत्पादन 1,200 इकाइयाँ था और वास्तविक उत्पादन 1,100 इकाइयाँ रहा। वास्तविक कार्य किए गए 5,800 मशीन घंटों के लिए कुल वास्तविक परिवर्तनीय ओवरहेड खर्च 235,000 था। परिवर्तनीय ओवरहेड व्यय विचरण (Expenditure Variance) और परिवर्तनीय ओवरहेड दक्षता विचरण (Efficiency Variance) की गणना करें।

A manufacturing company has established standard costs for one of its products. The standard quantity of material required per unit is 5 kg at a standard price of ₹4 per kg. During a particular month, the company produced 1,000 units and used 5,500 kg of material at an actual price of ₹5 per kg. In addition, the standard labor time per unit is 2 hours at ₹10 per hour, but actual labor hours worked were 2,200 hours at ₹12 per hour. Which of the following statements are correct regarding variances? 1. Material Price Variance is adverse. 2. Material Usage Variance is adverse. 3. Labour Rate Variance is favourable. 4. Labour Efficiency Variance is adverse. Select the correct answer using the code below:

A company requires 5 kg of raw material for 1 unit of finished product, at a standard price of 400 per kg. It produced 2,000 units and consumed 10,500 kg of raw material, costing 4,095,000. Calculate the Material Usage Variance using the standard mathematical sign convention.