Siddharth Company produces many products for household use. Product Z is one of the products of Siddharth Company. 

Company uses a traditional standard costing system to control costs and has established the following materials, labor and overhead standards to produce one box of Product Z:

Direct materials:- 1.5 Kg @ Rs.11 per kg: Rs. 18.00

Direct labor:- 0.6 hours @Rs. 24 per hour: Rs.14.40

Variable manufacturing overhead:- 0.6 hours @ Rs. 5.00: Rs. 3.00

During July 2014, the company produced and sold 3,000 boxes of Product Z 8,000 kg of direct materials were purchased @ Rs. 11.50 per kg. Out of this 8,000 kg, 6,000 kg were used during July. There was no inventory at the beginning of July. 1600 direct labor hours were recorded during the month at a cost of Rs. 40,000. The variable manufacturing overhead costs during August totaled Rs. 7,200.

Calculate material quantity variance