(a) Below information for the last calendar year 2020 is provided by Fully Furniture Sdn Bhd, a manufacturing company. 1 January 2020 31 December 2020 RM RM 198,000 34,000 23,200 Inventory: Work in process Direct materials Finished goods Direct labor cost Purchases of direct materials Freight-in on materials Factory supplies used Factory utilities Commissions paid Factory supervision and indirect labor Advertising Material handling 85,000 15,500 42,500 376,900 156,200 2,300 35,600 67,000 94,000 184,200 32,700 27,250 Required: (1) (ii) Prepare a Statement of cost of goods manufactured. Prepare a Statement of cost of goods sold. (15 marks) (4 marks)