A company is in the process of setting standard unit costs for next period. Product A uses two types of material, X and Y. 7 kg of material X and 3 kg of material Y are needed, at a standard price of OMR 4 per kg and OMR 9 per kg respectively. Direct labour will cost OMR 7 per hour and each unit of A requires 5 hours of labour. Production overheads are to be recovered at the rate of OMR direct labour hour, and general overhead is to be absorbed at a rate of ten per cent of production cost. What is the standard prime cost for one unit of product A? 6 per O a. None of these O b. OMR 120 b O C. OMR 132 O d. OMR 90