Modern Resources Company uses the costing system for production orders, and the company had an order under operation on 12/31/2021. The total cost is 5,000 riyals, of which 2,000 are direct materials, and the remainder represents direct labor and indirect industrial costs. The manufacturing of the order was completed on 1/31/2022, and the industrial costs expended to complete the manufacturing of the order were within 1 month of the year 2022 as follows: 12,000 direct articles 8,000 direct jobs 50% of direct labor as indirect industrial costs, as the companys policy in general is to charge indirect industrial costs at a rate of 50% of direct labor costs. Required 1 Proof of the restrictions for charging the costs of the production order for the year 2022 2. Total indirect industrial costs charged to the production order in 2021 and 2022