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 price variances (OMR).

a.

X 75 A, Y 60 F

b.

X 70 A, Y 50 F

c.

X 75 F, Y 60 A

d.

X 70 F, Y 50 A

Direct answer without explanation)50(