Please help me with the right option

XYZ company uses a job-order costing system. In reviewing its records at the end of the year, the company has discovered that OMR 12,000 of raw materials has been drawn from the storeroom and used in the production of Job PS5, but that no entry has been made in the accounting records for the use of these materials. Job PS5 has been completed but it is unsold at year end. This error will cause: O a. Cost of Goods Sold to be overstated by OMR 12,000 for the year. O b. None of the given answer is correct O c. Work in Process to be understated by OMR 12,000 at year end. O d. Finished Goods to be understated by OMR 12,000 at the end of the year. O e. Cost of Goods Manufactured to be overstated by OMR 12,000 for the year