Beginning raw materials inventory was OMR55,000. During the month, OMR175,000 of raw materials was purchased. A count at the end of the month revealed that OMR54,000 of RM was still present. The cost of indirect materials used during the month was OMR15,000. What is the cost of direct materials used? Select one: a. OMR151,000 b. OMR149,000 c. None of the answers given d. OMR176,000 The total prime cost of a product was OMR8,400. The variable manufacturing overhead is calculated based on the number of direct labor hours. The variable manufacturing overhead cost per hour is three times the direct labor cost per hour. The fixed manufacturing overhead was OMR5,500. Assuming that direct labor hours were 700 and that the direct labor cost was 40% of direct materials cost, how much is the total manufacturing cost? Select one: a. OMR17,100 b. OMR21,100 c. OMR33,600 d. OMR39,100 e. OMR13,900