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: O a. OMR149,000 O b. OMR151,000 O c. OMR176,000 O d. None of the answers given