A process yields 60% of input as main product and 30% as by-product. 10,000 units were given as input at a cost of OMR 18,000 Other charges incurred are OMR 3,000. Calculate cost of the by-product. a. OMR 3,000 O b. OMR 14,000 O c. OMR 7,000 O d. OMR 21,000