Aurora Craft Sdn Bhd produces decorative gift boxes which are sold for RM $50$ each. The standard cost per unit is shown below:

$\backslash$table$[[$Cost$,$RM$],[$Direct material,$9],[$Direct labour,$7],[$Variable production overhead,$3],[$Fixed production overhead,$4]]$

The company's normal production is $6,800$ per month. The fixed distribution expenses per month is RM$6,000.$ Variable selling expense is RM$1\mathrm{.}50$ per unit sold. Production and inventory data during the month of January and February are given below:

$\backslash$table$[[,$January,February$],[$Production$,6,800$ units,$7,000$ units$],[$Finished goods inventory on $1$ January $2023,1,600$ units,?