There are two grades of products manufactured in a process, 600 units of Grade 1 and 400 units of Grade 2. Total cost incurred up to the separation point is OMR 17,600. A technical evaluation assigns weight to Grade 1 and Grade 2 in the proportion of 3:1. Apportion joint cost using appropriate method. a. Grade 1- OMR 10,500, Grade 2- OMR 7,500 b. Grade 1- OMR 14,400, Grade 2- OMR 3,200 C. Grade 1- OMR 10,800, Grade 2- OMR 7,200 d. Grade 1- OMR 13,500, Grade 2- OMR 4,500