Opening stock of work in progress is 27500, other factory expenses 5000 OMR, closing stock of Work in progress is 14000 OMR Opening stock of finished goods is 20000, and closing stock of finished goods is 13750 OMR, Raw Material Consumed is 25000 OMR, Direct labor is 8000 OMR, Direct expenses is 18000 OMR, Factory Maintenance 39000 OMR Insurance Expenses-Factory 4600 Factory superintendence salary 50000 OMR, Power and heat-factory 19400 OMR Calculate the cost of production