Mr. Humaid is a production manager in Al Shams Manufacturing & Trading LLC. During the month of November 2020, Al Shams Manufacturing received an order from a customer. The order has been processed and the finished goods are transferred to the stores. During the production, in one process there was a normal loss of 60 units & abnormal loss of 40 units, the total cost incurred in the process was RO 6,000, the normal loss is estimated at RO 20 per unit, abnormal loss value was estimated at RO 1,920. The production manager requested you to estimate the number of input units issued to the process. O a. 150 units O b. 175 units O c. 160 units O d. 125 units