Guidance Royal famili inc is a manufacturing company engaged in textiles and garments. This company runs in the manufacture of clothing. Companies that carry out production activities based on orders turn raw materials into finished products based on orders from their customers. In this case,

Royal family has inventory as of February 1, 2023, as follows: Finished good Rp95,000,- Goods in process Rp20,670,- Raw materials Rp15,000 The breakdown of Goods in Process Inventory consists of one order that has not been completed as of February 1, 2023, namely: Order 621: Raw materials = 1900 Direct labor = 3100 Factory overhead expensed = 2,680 Total cost 7,680 Order 622 : Raw materials = 6,400 Direct labor = 3,700 Factory overhead expensed = 3,160 Total cost 13,260 The transactions that occurred related to the company's operations during the month of January are as follows: a) The company purchased raw materials on credit amounting to Rp22,000,- with payment terms of 30 days b) Raw materials requested for production amounted to Rp21,000,- Of this amount Rp2,400,- for indirect raw materials, the difference is distributed as follows: Order 621 Rp5,300 Order 622 Rp7,400 c) Raw materials returned to the warehouse amounted to Rp600, of which Rp200 came from indirect raw materials, and the difference came from Order 622. d) Raw materials returned to the supplier in the amount of Rp800. e) Salary expense of Rp56,000 was accrued in March. f) Of the salary expense, 60% is direct labor, 20% is indirect labor, 10% is sales salary, and 10% is administrative salary. Direct labor costs are distributed as follows: Order 621 Rp10,450 Order 622 Rp9,210

g) Factory overhead expenses, other than those mentioned above, amounted to Rp15,205. Included in this amount are Rp5,000 for depreciation of factory buildings and equipment and Rp1000 for overdue factory insurance. The remaining overhead of Rp9,205 will not be paid until the end of February 2023. h) Factory overhead costs are charged to production at a rate of 80% of direct labor costs and charged to the three orders based on March labor costs. i) actual direct labor working hours 10 hours per day j) direct labor wage rate per hour 1500/hour

question :

please Calculate COGM ?