ABC Company has the following records for the period ended 31 December 2020.

Total Units Produced 10000 Units

Material purchased OMR 450000

Purchase returns of raw materials OMR9500

Purchase Expenses OMR 6000

Factory maintenance OMR 35200

Factory supplies OMR 6400

Power and heatfactory OMR 12500

Insurance expensefactory OMR 3000

Depreciationfactory building and equipment OMR 10500

Factory Supervisor OMR 42000

Indirect factory labor OMR 20000

Insurance expenseOffice OMR 8000

DepreciationOffice building OMR 12000

Advertisement expenses OMR 15000

Inventories, 1 January 2020:

Materials OMR 24000

Work-in-process OMR 14000

Finished goods OMR 17500

Direct labor OMR 270000

Direct Expenses OMR 16000

Inventories, 31 December 2020:

Material OMR 8500

Work-in process OMR 16000

Finished goods 2000 Units

You are required to prepare

1. Schedule of cost of goods sold
2. Calculate unit production cost