Using the following information, calculate labour variances:

Gross direct wages= OMR 3000

Standard hours produced= 1600

Standard rate per hour=OMR 1.50

Actual hours paid 1500 hours, out of which hours not worked (abnormal idle time) are 50.

A. Labour Cost Variance:

a)OMR 600 (Favourable) b)OMR 600 (Adverse) c)OMR 700 (Adverse) d)OMR 700 (Favourable)

B. Labour Rate of Pay Variance:

a)OMR 750 (Favourable) b)OMR 800 (Adverse) c)OMR 800 (Favourable) d)OMR 750 (Adverse)

C. Total Labour Efficiency Variance:

a)OMR 150 (Adverse) b)OMR 150 (Favourable) c)OMR 200 (Favourable) d)OMR 200 (Adverse)

D. Idle Time Variance:

a)OMR 75 (Adverse) b)OMR 100 (Favourable) c)OMR 100 (Adverse) d)OMR 75 (Favourable)