The following are some of the opening or closing balances for the accounts of Oman Industrial Company until 31/1/2020, which will be used in addition to the additional information in items from (a) to (j). The Omani company's regular costing system contains two direct cost categories (direct material costs and direct labor costs) and one indirect cost pool (manufacturing indirect costs, which are allocated on the basis of direct labor costs). Inventory of raw materials for accrued salaries Balance 12/31/201