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 OMR45,000. What was the estimated manufacturing overhead for the year? Select one: O a. OMR39,600 O b. None of the answers given c. OMR51,600 d. OMR49,200 e. OMR54,000