Prime cost is 236000 OMR, and cost of production for the year is 258420 OMR Opening stock of work in progress is 12000, and closing stock of Work in progress is 11750 OMR, Opening stock of finished goods is 12000, and closing stock of finished goods is 13750 OMR, Cost of goods manufactured 286000 OMR Calculate cost of goods available for sale Select one: a. None of these O b. 299000 OMR c. 398000 OMRI d. 298000 OMR