Raw material purchased is OMR 2,000, raw material issued to Job No.201 is OMR 1,700, raw material transferred to Job 202 from Job No.201 is OMR 200, at the end raw material returned to store is OMR 100. If direct labour is 2,200 and factory overheads are 1,000, calculate works cost. O A. OMR 4,600 O b. OMR 4,900 O c. OMR 6,600 O d. None of these Question 14