XYZ Company uses normal costing. Following are various cost and inventory data for the just completed year Sales revenue OMR440,000; Adjusted gross profit OMR175,000; Selling and admin expenses OMR 145,000 : 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? Select one: O a. None of the answers given O b. OMR125,000 O c. OMR105,000 d. OMR115,000 e. OMR100,000