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 over head applied listed below are all for the current month Work in Process Finished Goods Cost of Goods Sold Direct materials OMR 3,440 61,880 OMR 8,450 OMR OMR 16,250 OMR Direct labor OMR 6,160 119,000 Manufacturing overhead applied OMR 3.300 OMR 1.050 OMR 45.000 Manufacturing overhead for the month was underapplied by OMR 7.000. The company allocates any underapplied or overapplled manufacturing overhead among work in process, finished goods, and cost of goods sole 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 OMRI: O a OMR 220,720 b. OMR 232.293 OC None of the glven answer is correct d. OMR 231676 e OMR 220.084