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+//Exa 7(i)
+clc;
+clear;
+close;
+// given data :
+//mix ratio is not same
+SQa=10//in Kgs
+AQa=10//in Kgs
+SPa=8//in rupees per Kgs
+APa=7//in rupees per Kgs
+SQb=8//in kg
+AQb=9//in Kg
+SPb=6//in rupees per Kg
+APb=7//in rupees per Kg
+SQc=4//in kg
+AQc=5//in Kg
+SPc=12//in rupees per Kg
+APc=11//in rupees per Kg
+//(1) Material cost variance
+MCVa=(SQa*SPa)-(AQa*APa);//in rupees
+MCVb=(SQb*SPb)-(AQb*APb);//in rupees
+MCVc=(SQc*SPc)-(AQc*APc);//in rupees
+disp(MCVa,"MCVa=");
+disp(MCVb,"MCVb=");
+disp(MCVc,"MCVc=");
+disp("Note : ")
+disp("Negative variances indicate adverse value ");
+disp("Positive variances indicate favourable value ") \ No newline at end of file