Company XYZ produced 1,000 units of product A. At this level, the variable manufacturing costs were OMR960,000 and the variable selling and administrative costs were OMR140,000. Furthermore, the total fixed cost was OMR170,000. Assuming the company increased the production level to 1,080 units, what would be the increase in total manufacturing costs? Select one: O a. OMR90,400 O b. OMR101,600 O c. OMR76,800 O d. OMR88,000 O e. None of the given answers