35. The standard material requirement for one unit of product Beta is given below:

Material	Quantity (kilograms)	Rate per Kg (OMR)
X	7	6
Y	5	3

During a period 10 units of Beta were produced. Details of material consumed are:

Material	Quantity (kilograms)	Rate per Kg (OMR)
X	75	5
Y	60	4

Determine material cost variance (OMR).

a.

45 F

b.

80 A

c.

45 A

d.

80 F

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