Baked with Yen (M) Sdn. Bhd. produces a single type of Premium nuts for its both wholesale and retail customers in Klang Valley. There was an opening inventory (500 kg at RMI each kg) brought forward from December 2021 During January 2022, the company's operations had the following transactions: Date Jan 2 Jan 4 Transferred from production 250 kg at RM1.10 each Issued out to customer 580 kg @RM3 Jan 6 Jan 10 380 kg at RM1.20 each 230 kg at RM1.50 each Jan 18 Jan 21 450 kg RM35 190 kg at RM1.30 each Additional information: The operating expenses for the month amounted to RM900. Required: (a) Using the following methods calculate the cost of goods sold as at 31 January 2022. (Round your answers to 2 decimal points. Eg: 3.127-3.13) First in. First out method (FIFO) (ii) Moving Average method (MAVG) (iii) Lastin, First out method (LIFO) (7 marks) (6 marks) (6 marks) (b) Prepare a profit and loss statement (in columnar format) showing company's net profit or loss for the month ended 31 January 2022. Note: Show all your relevant working. (6 marks)