give me the reason..

XYZ company uses a job-order costing system. In reviewing its records at the end of the year, the company has discovered that OMR 12,000 of raw materials has been drawn from the storeroom and used in the production of Job PS5, journalized twice in the accounting records for the use of these materials. Job PS5 has been completed but it is unsold at year end. This :error will cause Finished Goods to be understated by OMR 12.000 at the end of a 0 the year None of the given answer is correct bo .Finished Goods to be overstated by OMR 12.000 for the year Work in Process to be understated by OMR 12.000 at year end d Cost of Goods Sold to be overstated by OMR 12.000 for the year e