Following details are available from the cost records of a company: Standard time - 1,000 hours, Standard rate - OMR 10 per hour, Actual output - 1,400 units, Standard output - 1,250 units. Calculate Labour Yield Variance. a. OMR 1,071 A b. OMR 1,071 F C. OMR 1,200 A d. OMR 1,200 F