XYZ Company developed the following data for the current year: Ending work in process inventory OMR225,000 ; Direct materials used OMR96,000 ; Manufacturing Overhead applied OMR 144,000; Cost of goods manufactured OMR350,000 ; Direct labor cost OMR240,000. Company's beginning work in process inventory is Select one: O a. OMR355,000 O b. OMR95,000 O c. OMR605,000 O d. None of the answers given O e. OMR120,000