ed out of Workin Process Time lert 0:1 Finished Goods Cost of Goods Sold Direct materials OMR 3,440 OMR 8,450 OMR ion 61,880 Direct labor OMR 6,160 OMR 16,250 OMR 119,000 Manufacturing Overhead applied OMR 3,300 OMR 6,050 OMR 45,650 Manufacturing overhead for the month was overapplied by OMR 7,000. The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is (rounded to nearest OMR): O a. None of the given answer is correct O b. OMR 220,720 OC. OMR 231,676 Od OMR 220,084 e. OMR 232.293