31.

Mens World gives you the following information for the year ending December 2016.
Production	14,000 units
Sales	14,000 units
Direct labor per unit	OMR 0.500
Variable factory overheads	OMR 7,000
Fixed factory overheads	OMR 2,000
Variable selling overheads per unit	OMR 0.100
Fixed selling overheads	OMR 1,800
Selling price per unit	OMR 12

The total contribution margin under marginal costing method will be:

OMR 152,600

None of these

OMR 154,600

OMR 156,400