Following are the details of National Manufacturing LLC for the year 2017: Amounts in Omani Rials Direct Expenses Factory Taxes Factory Heat Light & power Factory Rent Indirect Labor Salesman Salaries Indirect Materials Raw Material Consumed Factory Insurance Direct Labor Required: 25,000 10,000 1,000 2,000 5,000 15,000 12,000 65,000 2,000 45,000 A. Calculate the following: (10 Marks) 1. Prime Cost 2. Conversion Cost 3. Product Cost. B. Define and give one example each for any two of the following in a college: (10 Marks) 1. Direct labor 2. Indirect Labor 3. Marketing Expense 4. Administration Expense