CONFIDENTIAL BPC 32603 Q2 Perabot Sdn. Bhd. reports the following information for the year ended 31 December 2017 as shown in Table Q2. Table Q2: Financial information of Syarikat Perabot Sdn. Bhd. RM Materials, 1 January 2017 65,000 Materials, 31 December 2017 35,000 Work in process, 1 January 2017 30,000 Work in process, 31 December 2017 Materials purchased during the year Direct labour incurred in production 24,000 100,000 110,000 Manager's salary 40,000 Indirect labour 24,000 Sales discounts 1.000 Indirect material 15,000 Depreciation on factory equipment 10,000 Office utilities 3.000 Factory supplies and utility costs Repairs and maintenance of plant 10,000 9.000 Plant insurance 5.000 Selling cost 8.000 Equipment leasing cost 18,000 Prepare the Statement of Cost of Goods Manufactured for the year ended 31 December 2017 (a (19 marks) Explain and give an example for each of the following types of manufacturing costs: (b) (i) Direct material cost Direct labour cost (iii) Factory overhead cost (6 marks) CONFIDENTIAL