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The standard material requirement for one unit product of Beta is given below: Material Quantity Rate per kg (kilograms) (OMR) X 7 6 Y 5

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The standard material requirement for one unit product of Beta is given below: Material Quantity Rate per kg (kilograms) (OMR) X 7 6 Y 5 3 During a period 10 units of Beta were produced. Details of material consumed are: Material Quantity Rate per kg (kilograms) (OMR) 75 5 Y 60 4 Determine material yield variance (OMR). O a. 71.25 A b. 71.25 F OC, 63.33 A O d. 63.33 F

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