XYZ Company developed the following data for the current year: Ending work in process inventory OMR350,000; Direct materials used OMR96,000; Manufacturing Overhead applied OMR144,000; Cost of goods manufactured OMR350,000: Direct labor cost OMR240,000. Company's beginning work in process inventory is a. OMR220,000 b. OMR480,000 c. None of the answers given d. OMR480,000 e. OMR245,000