Assume that ABC LLC is producing 30000 units of Product A. The direct material cost per unit is OMR40, direct labor cost per unit OMR 20, direct labor hours per unit 2 hours, machine hours per unit 5 hours, No. of purchase requisitions are 500 and No. of machine set-ups are 100. Production overhead splits by activity: Receiving and inspection RO 1,200,000 and Production scheduling/set up: RO 1,500,000. Number of batch received/inspected 1,500 and No. of batches for scheduling/set up - 500. From the following given options identify receiving/ inspecting cost drive rate. a. OMR 3000 O b. OMR 800 O c. OMR 2000 O d. OMR 1000