Please help me with the right option

XYZ Co. has the following information: Inventory at 1st Jan 2020 Inventory at 31st Dec 2020 Raw Materials Inventory OMR 20,000 OMR 30,000 Work in Process Inventory OMR 15,000 OMR 18,000 Finished Goods Inventory OMR 30,000 OMR 20,000 Additional information for the year is as follows: Raw materials purchases OMR 100,000 Direct labor OMR 75,000 Manufacturing overhead applied OMR 80.000 Manufacturing overhead Actual OMR 85,000 Indirect materials OMR 0 Compute the adjusted cost of goods sold. O a. None of the given answer is correct O b. OMR 257,000 O C. OMR 252,000 O d. OMR 258,000 O e. OMR 247,000