2000 units are given as input of material into a process at a cost of OMR 16,000. Labour and overhead cost OMR 5,000. At the end of a period 1,500 units are completed and 500 units were in the ending inventory which is 40% complete with regard to labour and overheads. Determine the equivalent production of labour and overheads. a. 200 units b. 2,000 units C. 1,700 units d. 800 units