The manufacturing cost of XYZ Company during October includes prime costs of OMR85,000. The manufacturing overhead is 20% of the month's total manufacturing costs. If beginning work in process was OMR25,000 and ending work in process is OMR23,000, the cost of goods manufactured is Select one: O a. OMR104,000 b. OMR104,250 O c. None of the answers given d. OMR108,250 O e OMR106,250 Beginning raw materials inventory was OMR85,000. During the month OMR175.000 of raw materials was purchased. A count at the end of the month revealed that OMR54,000 of RM was still present. The cost of indirect materials used during the month was OMR 15,000. What is the cost of direct materials used? Select one: O a OMR206,000 O b. None of the answers given c. OMR181,000 O d. OMR119.000