b) c) State TWO (2) types of 'Production Cost'. Identify THREE (3) types of Inventory. The schedule below provides information for Sapura Manufacturing Sdn Bhd. Based on data provided, construct the manufacturing account as at 30 April 2021. Particulars Cost of Direct Material Cost of Direct Labour Direct expenditure Rental wages Utilities. Indirect material Indirect Labour Beginning work in progress Ending work in progress RM 56, 700 23,000 18, 600 5,500 21,400 3,800 18, 700 7, 200 33,000 39, 300