The standard material requirements to produce one unit of a product are: Material A 30 units at OMR 10 per unit and Material B 40 units at OMR 8 per unit. During a period the actual consumptions of materials for unit of the prodcut are: Material A 35 units at OMR 9 per unit and Material B 35 units at OMR 10 per unit. Calculate Material Cost Variance. a. OMR 45 F b. OMR 40 A C. OMR 35 F O d. OMR 45 A