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 hour (OMR) Skilled 130 12 Unskilled 80 5 You are required to calculate labour rate variance (OMR). O a. Skilled 300 F, Unskilled 100 A O b. Skilled 260 F, Unskilled 80 A O c. Skilled 300 A, Unskilled 100 F O d. Skilled 260 A, Unskilled 80 F