The following data is taken from a job cost sheet:

Particulars	Amount (OMR)
Material	7500
Labour	3500
Factory overheads	2000
Office overheads	10% of works cost
Selling and distribution overheads	1000
Profit 10% on total cost

The prime cost of the job is:

a-OMR 11000

b-OMR 16400

c-OMR 13000

d-OMR 15400