ABC Company has the following records for the period ended 31 December 2020. Raw Material purchased 125000 Purchase returns of raw materials OMR 5000 Factory maintenance OMR 3500 Salary of office staff OMR 22400 Power and heat-factory OMR 5000 Insurance expense-factory OMR 3000 Depreciation-factory building and equipment OMR 6500 Purchase Expenses on raw material OMR 2000 Insurance expense-Office OMR 8000 Inventories, 1 January 2020: Raw Materials OMR 6000 Direct labor OMR 60000 Direct Expenses OMR 4000 OMR MacBook