Time lelt ion XYZ Co. has provided the following data for the month of June. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month 1 Work in Process Finished Goods Cost of Goods Sold Direct materials OMR 3.440 OMR 8,450 OMR 61,880 Direct labor OMR 6,1600MR 16,250 OMR 119.000 Manufacturing pverhead applied OMR 3.300 OMR 6.050 OMR 45.000 Manufacturing overhead for the month was underapplied by OMR 7.000, The company allocates any underapplied or overapplied manufacturing: overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. Finish The cost of oos sold for June after allocation of any underapplied or Grapped manufacturing overhead for the month rounded to nearest e Manufacturing overhead for the month was underapplied by OMR 7,000 The company allocates any underapplied or overapplied manufacturing overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the manufacturing overhead applied during the month in those accounts. The cost of goods sold for June after allocation of any underapplied or overapplied manufacturing overhead for the month is (rounded to nearest OMR): O a. None of the given answer is correct Ob. OMR 232,293 OC OMR 220.720 d. OMR 220.084 e OMR 231.676 Manufacturing overhead was estimated to be OMR 415,000 for the year along with estimated 20.000 direct labor hours. Actual manufacturing