A company manufactured 1000 units of a product during the year and sold 850 units. Costs incurred during the current year are as follows: Direct materials and direct labour OMR 10000, other production...

A company manufactured 1000 units of a product during the year and sold 850 units. Costs incurred during the current year are as follows: Direct materials and direct labour OMR 10000, other production overheads OMR 5000, and advertising OMR 3000. What amount should be reported as inventory in the company's year-end balance sheet?

a. 15000.

b. 3000.

c. 2250.

d. 1500.