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 Pestimated manufacturing overhead for the year a. OMR34,800 O b. OMR37.200 O COMR39,600 O d. OMR32,400 O e: None of the answers given