Sun City International has an opening stock costing OMR 8,050. During the year the company purchased 400 Heaters for OMR 28,000. The company sold 80 % goods out of the total goods available for sales. The market value of the goods unsold at the end of the year was OMR 73 per unit.

At what value the company should value the closing stock at the end of the accounting year:

a) OMR 7,210

b) OMR 7,519

c) OMR 19,950

d) OMR 7,300