Question 2: Mirbat Company has the following information for the period ended 31 December 2020. Direct material purchases Direct labor Factory maintenance Power and heat-factory Direct Expenses Indirect factory labor Freight In Depreciation - Factory Advertisement expenses Inventories, I Jamuary 2020 Direct Material Work-in-process Finished goods OMR 350000 OMR 210000 OMR 28000 OMR 14500 10% of the prime cost OMR 23000 OMR 6500 OMR 24800 OMR 4500 OMR 44300 OMR 51200 OMR 77000 OMR 3400 OMR 11800 Purchase returns of direct materials Depreciation-administrative Inventories, 31 December 2020 Material Work-in process Finished goods Totai Production Units OMR 18000 OMR 35000 4000 Units 36000 units Finished goods are valued at the current unit mamifacturing cost You are required to prepare: I. Manufacturing Statement IL Calculate unit production cost.