Muscat Corporation has the following cost records for June 2019.

Indirect factory labor

OMR 4,500

Factory utilities

OMR 400

Direct materials used

20,000

Depreciation, factory equipment

1,400

Work in process, 6/1/19

3,000

Direct labor

40,000

Work in process, 6/30/19

3,800

Maintenance, factory equipment

1,800

Finished goods, 6/1/19

5,000

Indirect materials

2,200

Finished goods, 6/30/19

7,500

Factory managers salary

3,000

Office utilities

1,000

Office supplies

2,500

What is the Manufacturing overhead for June 2019.

Select one:

a. 12,900

b. None of the answers are correct

c. 11,900

d. 13,300

e. 11,100