The standard material required to manufacture one unit of product X is 25 kilograms (kgs), and the standard price per kg of material is OMR 5. The cost accounts records, however reveal that 25,500 kgs. of materials costing OMR 102000 were used for manufacturing 1000 units of product X.

A. Material Cost Variance is:

a-OMR 35000 Adverse b-OMR 26000 Adverse c-OMR 23000 Favourable d-OMR 35000 Favourable

B. Material Price Variance is:

a-OMR 25500 Adverse b-OMR 23000 Adverse c-OMR 23000 Favourable d-OMR 25500 Favourable

C. Material Usage Variance is:

a-OMR 2000 Favourable b-OMR 2500 Favourable c-OMR 2000 Adverse d-OMR 2500 Adverse