XYZ Company uses normal costing. Following are various cost and inventory data for the just completed year: Sales revenue OMR460,000; Adjusted gross profit OMR175,000; Selling and admin expenses OMR145,000; Overapplied overhead OMR15,000; Prime costs OMR155,000; Work in process inventory has increased by OMR10,000 ; Finished goods inventory has decreased by OMR20,000. How much is the manufacturing overhead costs applied to work ?in process during the year a. None of the answers given b. OMR145,000 c. OMR120,000 d. OMR135,000 e. OMR125,000