X Ltd. prices its products via the system of individualized costing, stipulating the indirect production cost (General Industrialized Cost) of each product based on the hours of direct labor. During current period, order A has been completed. For the specific order, the real costing info is shown below. Basic cost: 60.000 Production cost: 180.000 Conversion cost: 130.000 During current period, the estimated hours of direct labor were 12.000 and the estimated general industrialized cost: 150.000 EURO. Find the direct materials and direct labor and specify the real hours needed for work A.