Soft and Cool Cotton company gives the milling operation details; Cost incurred to the split off point during the period amounted to OMR 26000 with the following production:

1st grade Cotton 600 bales

2nd grade Cotton 700 bales

3rd grade Cotton 700 bales

2000bales

You are required to apportion the joint cost on technical evaluation with points 5, 3 and 2 for first, second and third grade respectively.

Cost per bale of 2^nd grade Cotton is:

a-OMR 16

b-OMR 14

c-OMR 18

d-OMR 12