A product is expected to use $4kg$ of material at cost of $$\frac{25\mathrm{.}00}{k}g.$ Actual consumption and cost were $3\mathrm{.}95kg$ of material per unit at a cost of $$\frac{25\mathrm{.}60}{k}g.$ The result was:

a$.$ Both material price and quantity variances were favourable

b$.$ Both material price and quantity variances were unfavorable

c$.$ An unfavourable materials price variance and a favorable materials quantity variance

d$.$ A favourable materials price variance and unfavourable materials quantity variance