Following are the details of National Manufacturing LLC for the year 2017: Amounts in Omani Rials Direct Expenses 25,000 Factory Taxes 10,000 Factory Heat Light & power 1,000 Factory Rent 2,000 Indirect Labor 5,000 Salesman Salaries 15,000 Indirect Materials 12,000 Raw Material Consumed 65,000 Factory Insurance 2,000 Direct Labor 45,000 Required: A. Calculate the following: 1. Prime Cost 2. Conversion Cost 3. Product Cost. (10 Marks) B. Define and give one example each for any two of the following in a college: (10 Marks) 1. Direct labor 2. Indirect Labor 3. Marketing Expense 4. Administration Expense