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Timelert 11 XYZ Co. has provided the following data for the month of June. There were no beginning inventories, consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month. Work in Process Finished Goods Cost of Goods Sold OMR 8,450 OMR 61.880 OMR 3.440 OMR 6,160 OMR 16,250 OMR 119,000 Direct materials Direct labor Manufacturing overhead applied OMR 3,300 OMR 6,050 OMR 45,650 Manufacturing overhead for the month was overapplied by OMR 7,000. The company allocates any underapplied or overapplied manufacturing overhead among work in proces finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied marutacturing overhead for the month is trounded to nearest OMR) : Timelet: 134 Manufacturing overhead for the month was overapplied by OMR 7.000. The company allocates any underapplied or overapplied manufacturing overhead among work in process finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is (rounded to nearest OMR): O a OMR 231,676 b. OMR 220,084 Oc OMR 232.293 O d. OMR 220,720 Oe. None of the given answer is correct