= II Question 2: Mirbat Company has the following information for the period ended 31 December 2020. Direct material purchases OMR 380000 Direct labor OMR 210000 Factory maintenance OMR 28000 Power and heat-factory OMR 14500 Direct Expenses 10% of the prime cost Indirect factory labor OMR 23000 Freight In OMR 6500 Depreciation - Factory OMR 24800 Advertisement expenses OMR 4500 Inventories, 1 January 2020: Direct Material OMR 44300 Work-in-process OMR 51200 Finished goods OMR 77000 Purchase returns of direct materials OMR 3400 Depreciation-administrative OMR 11800 Inventories, 31 December 2020: Material OMR 18000 Work in process OMR 35000 Finished goods 4000 Units Total Production Units 36000 units Finished goods are valued at the current unit manufacturing cost. You are required to prepare: I. Manufacturing Statement II. Calculate unit production cost