2: Mirbat Company has the following information for the period ended 31 December 2020. Direct material purchases OMR 380000 Direct laborOMR 210000 Factory maintenance OMR 28000 Power and heat-factory OMR 14500 Direct Expenses 10% of the prime cost Indirect factory labor OMR 23000 Freight InOMR 6500 Depreciation - Factory OMR 24800 Advertisement expenses OMR 4500 Inventories, 1 January 2020: Direct Material OMR 44300 Work-in-process OMR 51200 Finished goods Purchase returns of direct materials Depreciation administrative OMR 11800 Inventories, 31 December 2020: OMR 77000 OMR3400 Material OMR18000 Work-in process OMR 35000 Finished goods 4000 Units Total Production Units Finished goods are valued at the current unit manufacturing cost. You are required to prepare: I. Manufacturing Statement II. Calculate unit production cost. 36000 units