The second question: Al-Watan Industrial Company, and the units were initially (B), produces the operating product in the first stage of 30,000 units. If you know the following: - The cost elements of stage No. (1) during the period from 1/3/2012 to 31/3/2012 As follows: - The cost of direct materials (900,000 dinars), the cost of direct wages (378000 dinars), indirect industrial costs (216000 dinars) and the outputs of the phase on March 31, 2012 were as follows: Complete production at the end of the period and transferred to phase No. (2) ) 20000 units. The production is under operation at the end of the period 10,000 units, with a completion level of 70%. Direct materials are added when production begins in the required stage. Preparation of stage costs report No. (1) on 3/31/2012. And photographing the production control account. Under operation for stage No. (1)