The standard labour details for 5 units of a product is given below: Labour Hours Rate per hour (OMR) Skilled 150 10 100 Unskilled 6 For a given period, actual labour details for 5 units of the products is given as: Labour Hours Rate per hour (OMR) Skilled 12 Unskilled 130 80 5 You are required to calculate labour rate variance (OMR). O a. Skilled 260 A, Unskilled 80 F O b. Skilled 300 F, Unskilled 100 A c. Skilled 300 A, Unskilled 100 F O d. Skilled 260 F, Unskilled 80 A