Provide correct option answer

The Information bellow has taken from Al Rshad company Wages paid to labour: OMR. 70,000 Purchases raw material OMR 210000 Purchase Return : OMR10000 Factory on cost - 10% of prime cost Opening Closing stock (OMR) stock (OMR) Raw materials 50000 0 50000 40,000 Work in progress The cost of good manufactured is Select one: O a. OMR 380000 O b. OMR 368000 O c. OMR 320000 d. None of the options