Jameel Company established the following direct labour cost standards for one unit of product B. Standard hours 2 hours, Standard rate OMR 10 per hour, Standard cost: OMR 20. During the month of July, 20,000 direct labour hours were worked and 12,500 units of product B were manufactured. The total wages paid in actual related to direct labour in July were OMR 240,000. The direct labour efficiency variance for July was: a. OMR 50,000 favourable b. OMR 30,000 unfavourable O C. OMR 25,000 unfavourable d. OMR 30,000 favourable