The standard material requirement for one unit product of Beta is given below:

Material	Quantity (kilograms)	Rate per Kg (OMR)
X	7	6
Y	5	3

During a period 10 units of Beta were produced. Details of material consumed are:

Material	Quantity (kilograms)	Rate per Kg (OMR)
X	75	5
Y	60	4

Determine material usage variances (OMR).

a.

X 30 A, Y 30 A

b.

X 25 A, Y 40 A

c.

X 25 F, Y 40 F

d.

X 30 F, Y 30 F

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