MNC Company has identified the following overhead activities, costs and cost drives for the coming year. Activity Expected Activity Activity cost driver capacity Material 45000 Number of 500 handling moves costs Machine 80000 Machine 20000 costs hours Assume that each activity corresponds to a process. MNC's normal activity is 5,000 direct labor hours. The following two jobs were completed during March: Particulars Job X-1 Job Y-1 Direct materials OMR 2000 OMR 3000 Direct labor hours OMR 1000 OMR 2000 (OMR 10 per hour) Units completed 500 500 Find out the direct labor cost to produce 1 unit of output in Job X-1. O a OMR 1 O b. OMR 2 c. OMR 5 d. OMR 3