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 yield variance (OMR).

a.

63.33 A

b.

71.25 F

c.

71.25 A

d.

63.33 F

Direct answer without explanation