Muscat Corporation has the following cost records for June 2019. OMR 400 Factory utilities Depreciation factory equipment Direct labor 1,400 40,000 Indirect factory labor OMR 4,500 Direct materials used 20,000 Work in process, 6/1/19 3,000 Work in process, 6/30/19 3,800 Finished goods, 6/1/19 5,000 Finished goods. 6/30/19 7.500 Office utilities 1,000 1.800 2.200 Maintenance, factory equipment Indirect materials Factory manager's salary Office supplies 3.000 2500 What is the Manufacturing overhead for June 2019. Select one: a. 13,300 b. 11,100 c. None of the answers are correct d. 12.900 e. 11.900