Al-Rawnaq, Oman is currently working on 90% capacity and produces 25,000 units. Particulars Variable overheads At 90% Capacity (OMR) 18,000 Indirect Material Indirect Labor Semi-variable overheads 8100 Electricity (60% fixed 40% Variable) 14,000 Repairs ( 70% fixed 30% Variable) 2,500 Fixed Overheads: 5.250 Depreciation Insurance 3.750 Salaries 10,500 Total overheads 62,000 Estimated direct labor hours 90.000 Based on the above information, answer the following questions; The overhead rate at the level of 100 percent capacity is; Which one of the following amounts is the total semi variable overhead at 100% capacity? Fixed electricity cost per unit at 100%