Athirah Furniture specialises in living room leather furniture products. During the month of March, the company purchased RM210,000 of raw materials. Direct labour hours worked during the period were 8,000 hours. The workers were paid RM10 per hour. Direct expenses (high performance glue, etc) of RM22,000 were incurred. Manufacturing overhead for the month were RM72,000. For the month of March, 72 units of leather furniture was sold for RM9,500 each. Athirah Furniture also incurred selling costs including sales commission of RM155,000 and administration costs of RM32,000. Inventory information for the period is as follows: Raw materials inventory Work in process inventory Finished goods inventory 1 March 2020 RM25,000 RM50,000 RM10,400 31 March 2020 RM45,000 RM24,000 RM26.000 Required: a) Determine the cost of raw materials used in production and prime costs. (4 marks) b) Calculate the cost of goods manufactured for the month of March 2020 (5 marks) c) Calculate the cost of goods sold for the month of March 2020 (2 marks) d) Prepare a statement of profit or loss for the month of March 2020. (4 marks) (Total: 15 Marks)