Product A requires 10 kg of material at the rate of Rs. 5 per kg. The actual consumption of material for the manufacturing of product A comes to 12 kg of material at the rate of Rs. 6 per kg. Direct material cost variance is

• A. Rs. 22 (favourable)
• B. Rs. 22 (unfavourable)
• C. Rs. 12 (favourable)
• D. Rs. 12 (unfavourable)