XYZ industries applies overhead based on direct labor cost. The following information was available for the last year: Actual manufacturing overhead OMR50,000; Underapplied manufacturing overhead OMR10,400; Actual Prime cost OMR52,000; Actual Direct material cost OMR19,000; Estimated direct labor cost OMR35,000. What was the estimated manufacturing overhead for the year? Select one:

a. None of the answers given

b. OMR39,600

c. OMR46,800

d. OMR44,400

e. OMR42,000