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 OMR144,000: Cost of goods manufactured OMR350,000 : Direct labor cost OMR240,000. Company's beginning work in process inventory is a. OMR355,000 b. OMR605,000 COMR120,000 d. None of the answers given e. OMR95,000