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 OMR27,000. What was the estimated manufacturing overhead for the year? Select one: a. OMR34,800 b. OMR39,600 c. OMR32,400 d. OMR37,200 e. None of the answers given Beginning raw materials inventory was OMR75,000. During the month, OMR175,000 of raw materials was purchased. A count at the end of the month revealed that OMR54,000 of RM was still present. The cost of indirect materials used during the month was OMR15,000. What is the cost of direct materials used? Select one: a. OMR196,000 b. OMR129,000 c. OMR171,000 d. None of the answers given