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 OMR25,000, the cost of goods manufactured is: Select one: a. OMR102,000 b. OMR106,250 c. OMR104,250 d. OMR106,250 e. None of the answers given