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The standard labour details for 5 units of a product is given below: Labour Hours Rate per hour (OMR) Skilled 150 10 Unskilled 100 6

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The standard labour details for 5 units of a product is given below: Labour Hours Rate per hour (OMR) Skilled 150 10 Unskilled 100 6 For a given period, actual labour details for 5 units of the products is given as: Labour Hours Rate per hou (OMR) Skilled 130 12 Unskilled 80 5 You are required to calculate labour cost variance (OMR). O a. 210 A O b. 140 F O c. 140 A O d. 250 F

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