Al Maha Furniture gives you the following information for the year ending December 2020. Production 15,000 units Sales 12,000 units There is no opening stock of goods Direct material per unit Variable factory overheads OMR 1 OMR 90,000 Fixed factory overheads OMR 30,000 Variable selling overheads per unit OMR 0.300 Fixed selling overheads OMR 12,000 Selling price per unit OMR 15 Calculate the value of total product cost under absorption costing