Al Maha Furniture gives you the following information for the year ending December 2020.
Production	15,000 units
Sales	12,000 units
There is no opening stock of goods
Direct material per unit	OMR 1
Variable factory overheads	OMR 90,000
Fixed factory overheads	OMR 30,000
Variable selling overheads per unit	OMR 0.300
Fixed selling overheads	OMR 12,000
Selling price per unit	OMR 15

Calculate the value of total product cost under absorption costing: OMR 105,000OMR 135,000OMR 142,000None of these