Sohar Company's accounting records reflect the following inventories: Items Jan. 1. 2019 Dec. 31. 2019 Raw materials inventory OMR 260,000 OMR 310,000 Work in process inventory 160,000 300,000 Finished goods inventory 150,000 190,000 During 2019, OMR 800,000 of raw materials were purchased, direct labor costs amounted to OMR 670,000, and manufacturing overhead incurred was OMR 740,000. What is the direct Materials used for 2019: Select one: a. 260,000 b. 740,000 c. 750,000 d. 310,000 e. None of the answers are correct DI