for this answer why prepaid imsurance and factory supplies not included?

PR 76 The following information is extracted from the first-year trial balance of Naluri Manufacturer Sdln The following information is exiracted from the firstyear triab balance of Naluri Matem in managing 1. Inventories reported on Deti x2+220 are as follows: 2. 80% of the depreciation expense ard 40%, of the supplies expense are for fack squipment while the remaining balance of those expenses are for office equipment. Instructions bevinh a. Prepare the Statement of Cost of Goods Manufacrured for the year ended December 31,2018 for Naluri Manufacturer Sdn Bhd. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{\begin{tabular}{|l|} \hline \multicolumn{2}{|c|}{ Manufacturing Account for the year ending 31 } \\ December, 2018 \end{tabular}} \\ \hline PurchaseofdriectmaterialLessinventoryat31December & 2,25,644 \\ \hline Driect material & 35200 \\ \hline Driect material consumed & 1,90,444 \\ \hline Driect labour & 310870 \\ \hline Factory supervisor salary & 59963 \\ \hline Indirect labour & 31365 \\ \hline utilities expenses factory & 61926 \\ \hline Machine maintenance expenses & 16974 \\ \hline Factory rental expense & 36900 \\ \hline Factory property tax & 5904 \\ \hline factory general expenses & 21254 \\ \hline factory insurance expenses & 4229 \\ \hline Factory manager salaries & \\ \hline expenses & 74281 \\ \hline Deprecation expenses (80\%) & 66607 \\ \hline Supplies expense (40\%) & 5904 \\ \hline & 886621 \\ \hline less Work in process & 11300 \\ \hline cost of goods manufactured & 8,75,321 \\ \hline \end{tabular}