The information given below has been taken from the records of an engineering works in respect of Job. Number. 1225

Particulars	OMR
Direct Materials	45
Direct Wages	30
Direct labour paid at the rate of OMR 7.50 per hour
Production overheads are absorbed at the rate of OMR 12.50 per direct labour hour
Non- Production overheads are absorbed at the rate of 60% direct material and direct labour cost

The total cost of Job Number.1225 is:

a-OMR 182

b-OMR 152

c-OMR 170

d-OMR 180