Items Cost Items Cost Raw materials, 1/1/2019 OMR 30,000 Insurance, factory OMR 14,000 Raw materials, 12/31/2019 20,000 Property taxes, factory building 6,000 Raw materials purchase during 2019 205,000 Sales revenue 1,500,000 Indirect materials 15,000 Delivery expenses 100,000 Work in process, 1/1/2019 80,000 Sales commissions 150,000 Work in process, 12/31/2019 50,000 Indirect labor 90.000 Finished goods, 1/1/2019 110,000 Factory machinery rent 40,000 Finished goods, 12/31/2019 120,000 Factory utilities 65,000 Direct labor 350,000 Depreciation, factory building 24,000 Factory manager's salary 35,000 Administrative expenses 300,000 Manufacturing overhead is: Select one: a. 854,000 b. 289,000 c. 350,000