Answer the following questions using the information below: Al-Jawhara expects to sell 5,000 gold roses for 150 dinars each. The direct material costs are 60 dinars, the direct labor costs are 50 dinars, and the indirect industrial costs are 20 dinars per flower. Here are the stock levels in 2021: Beginning stock Ending stock Direct materials 1500 units 1000 units Inventory of finished goods 1000 units 500 units a) Calculate the value of sales that will appear in the income statement for the year 2021? (1.5) b) Calculate the number of units to be produced in 2021? (1.5)