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4-Answer the following: a) The Supra Electronics produces air conditioners, water coolers and washing machines. The manufacturing cost per unit these items are given below:- Air conditioner OMR 75 Water coolers OMR 25 Washing machines OMR 60 The current market value of air conditioner is below 10% of cost. The market value of water cooler and washing machine is 20% above cost. The closing stock units are as follows:- Air conditioner 50 units Water coolers 80 units Washing machines 25 units Required: Find the total value of the closing stock of the company. (5 Marks) b) Wood Stock Furniture gives you the following information for the year ending 2019. During the year the company made a purchase of OMR 125,000; the opening inventory of the company was OMR 14,000. The company sold goods for OMR 80,000 at a profit of 25% on sales. Required: To calculate the value of closing inventory under retails inventory method. (3 Marks) c) Explain in detail with the help of an example, the difference between FOB shipping and FOB destinations in relation to ownership of inventory. (2 Marks)