21- A business incurred direct material cost OMR 1,400: indirect material OMR 200: direct labor OMR 500: indirect labor OMR 400 and other indirect costs OMR 300. Its conversion cost would be:

OMR 1,100

OMR 1,400

OMR 2,800

OMR 3,600

25- The cost of supervision over machines in a factory can be apportioned on the basis of:

Power used by each machine

Time spent by supervisor on each machine

Floor area for each machine

Idle time