Inventory at 15 Jan 2020 OMR 20,000 OMR 15,000 OMR 30,000 Inventory at 31 Dec 2020 OMR 35,000 OMR 18,000 OMR 20,000 Raw Materials Inventory Work in Process Inventory Finished Goods Inventory Additional information for the year is as follows: Raw materials purchases Direct labor Manufacturing overhead applied Manufacturing overhead Actual Indirect materials OMR 100,000 OMR 75,000 OMR 85,000 OMRI 80,000 OMRI Compute the adjusted cost of goods sold. a OMR 257,000 b. OMR 258,000 C. OMR 252,000 d. OMR 247000