ABC Company has the following records for the production of 10000 units. Direct Labor OMR 60000 ppening inventory of Finished Goods OMR 12000 Factory Expenses 20% of prime cost Closing inventory of Raw Materials OMR 10000 Raw Materials used OMR 90000 OMR 20000 Opening inventory of Raw Materials Closing inventory of Finished goods Calculate cost of goods sold for ABC Company. 3000 Units Select one: O a OMR 138000 O b. OMR 189000 COMR 146400 O d. OMR 201000 20 USA