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 Inventories, 1 January 2020: Direct Material Work-in-process Finished goods Purchase returns of direct materials 3400 OMR 44300 OMR 51200 OMR 77000 OMR Inventories, 31 December 2020: Material Work-in process Finished goods Total Production Units units OMR 18000 OMR 35000 4000 Units 36000 Finished goods are valued at the current unit manufacturing cost. You are required to prepare: 1. Manufacturing Statement II. Calculate unit production cost