The information given below has been taken from the records of an engineering works in respect of Job. No. 150 and Job. No. 160.

Particulars	Job No. 150 (OMR)	Job No. 160 (OMR)
Materials Supplied	15000	7000
Wages Paid	11000	4000
Direct Expenses	5000	2000
Materials transfer from Job No. 160 to Job No. 150	-	400
Materials returned to stores	-	100

Job No. 160 is completed and invoiced to the customer at OMR 15000.

Profit or loss of Job No. 160 is :

a-Loss of Job No. 160 is OMR 2500

b-Profit of Job No. 160 is OMR 3000

c-Loss of Job No. 160 is OMR 5000

d-Profit of Job No. 160 is OMR 2500