XYZ Co. has provided the following data for the month of June. There were no begin inventories; consequently, the direct materials, direct labor, and manufacturing over listed below are all for the current month. Work In Process Finished Goods Cost of Goods Sold Direct materials OMR 3,440 OMR 8,450 OMR 61,880 Direct labor OMR 6,160 OMR 16.250 OMR 119,000 Manufacturing overhead 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 process, finished goods, and cost of goods sold at the end of the month on the basis of th manufacturing overhead applied during the month in those accounts