Al Nibras Corporation uses FIFO method in its process costing. The business reported the following data in respect to Mixing Department for the month of December. The business at the beginning of the month, started to work on 500 works in process units with a cost of 5,000 OMR, 100% completed in respect to materials, 40% in respect to labor, and 35% in respect to overhead. During the month additional 4,500 units came into the department for a cost of 10,000 OMR in respect to material, 2,500 OMR in respect to labor and 4,500 OMR in respect to overhead. At the end of the month, the work-in-progress inventory was 1,200 units, 60% completed in respect to materials and 40% completed in respect to labor, and 25% in respect to overhead. Required: 1. Calculate number of completed and transferred out units. [1 mark] 2. Prepare Process Account for the month of December showing all the required calculation (steps]. [7 marks]