The following details are taken from a manufacturing company:

Opening balance(01.01.2020):

Work in process account - OMR 60,000

Finished goods account - OMR 120,000

Transaction during the month( January 2020):

Job No 101 and 102 completed - OMR 45,000

Cost of Job. No: 15 sold and shipped - OMR 15,000

Closing balance in work in process account for the month January 2020 will be: b. OMR 45,000c. OMR 15,000a. OMR 60,000d. OMR 105,000