Bidiyah Sugar Factory had the following data: Jan. 1, 2019 Dec. 31, 2019

Raw materials inventory RO 80,000 RO 64,000

Work in process inventory 104,000 116,000

Finished goods inventory 100,000 92,000 During 2019, the company purchased RO 1,450,000 of materials, had a direct labor costs of RO 250,000, and manufacturing overhead was RO160,000. The cost of goods manufactured is:

Select one:

a. 1,684,000

b. 1,864,000

c. 1,610,000

d. 410,000

e. None of the answers are correct