XYZ Company uses normal costing. Following are various cost and inventory data for the just completed year Sales revenue OMR480,000; 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? Select one: O a. OMR145,000 b. OMR145,000 COMR140,000 Od. OMR155,000 e. None of the answers given