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 mix variances (OMR).

a.

X 22.5 F, Y 11.25 A

b.

X 18.75 F, Y 15 A

c.

X 18.75 A, Y 15 F

d.

X 22.5 A, Y 11.25 F