Raw material purchased OMR150000, closing stock raw material OMR 53000, Paid freight charges OMR 7000 , wages paid to labor OMR 40000,opening stock work in process OMR 15000, closing stock finished goods OMR25000 and factory overhead is OMR 58000 .

The prime cost is:

Select one:

a. 192000

b. 302000

c. 202000

d. 516000

e. None of the options