The answer should be inside the table in the second picture

Mirbat Company has the following information for the period ended 31 December 2020. Direct material purchases OMR 380000 Direct laborOMR 210000 Factory maintenance OMR 28000 Power and heat-factory OMR 14500 Direct Expenses 10% of direct labor Indirect factory labor OMR 23000 Freight InOMR 6500 Depreciation - Factory OMR 24800 Advertisement expenses OMR 4500 Inventories, 1 January 2020: Direct Material OMR 44300 Work-in-process OMR 51200 Finished goods OMR 77000 Purchase returns of direct materials OMR3400 Depreciation-administrative OMR 11800 Inventories, 31 December 2020: Material OMR18000 Work-in process OMR 35000 Finished goods 4000 Units Total Production Units 36000 units Finished goods are valued at the current unit manufacturing cost. You are required to prepare: I. Manufacturing Statement II. Calculate unit production cost. Cost of production & cost of goods manufacturing Calculated from the following format: Opening Stock Raw Material Add(+): Purchases of Raw Material Add(+): Purchase expenses (Freight etc.) Less(-): Purchase return of Raw Material Less(-): Closing Stock OF Raw Material Raw Material Consumed (used) Add(+): Direct labor (wages) Add(+): Direct expenses Prime Cost Add(+): Factory Overheads : all manufacturing expenses The Cost of Production over the period Add(+): Opening Stock of Work in Process (WIP) Less(-): Closing Stock of Work in Process (WIP) Cost of Goods Manufactured Add(+): Opening Stock Finished goods Less(-): Closing Stock Finished goods Cost of Goods Sold