In 2018, SoundSmart Company started its production, specialising in manufacturing motorcycle helmets. Sound Smart Company has recently incurred direct materials costs of RM70 per unit, direct labour costs of RM10 per hour, and indirect materials costs of RM5 per helmet. A helmet usually takes 5 hours to complete The SoundSmart Company produces 120,000 units per year. These helmet sell for RM300 each. Sound Smart Company had 5,000 units in work in process inventory and 7,000 units in finished goods inventory at the beginning of the year. At the end of the year, there were 15,000 units in work in process inventory and 5,000 units in finished goods inventory. On 31 December 2021, the accounting records of SoundSmart Company showed the following information for the year 2021: RM ? ? 15,600 135,000 15,000 24,000 Factory Equipment Rent (RM9,000/ Month) Supervisor Salary ( RM3,700 / Month) Factory Maintenance Sales Salaries Expense Supplies (70% factory) Utilities (70% factory) Depreciation Expense: Factory Building Factory Machine Office Equipment Indirect Labour Factory Property Taxes Delivery Expenses Administrative Expenses 7200 5000 3000 60,000 6,000 7,000 20,000 In 2018, SoundSmart Company started its production, specialising in manufacturing motorcycle helmets. Sound Smart Company has recently incurred direct materials costs of RM70 per unit, direct labour costs of RM10 per hour, and indirect materials costs of RM5 per helmet. A helmet usually takes 5 hours to complete The SoundSmart Company produces 120,000 units per year. These helmet sell for RM300 each. Sound Smart Company had 5,000 units in work in process inventory and 7,000 units in finished goods inventory at the beginning of the year. At the end of the year, there were 15,000 units in work in process inventory and 5,000 units in finished goods inventory. On 31 December 2021, the accounting records of SoundSmart Company showed the following information for the year 2021: RM ? ? 15,600 135,000 15,000 24,000 Factory Equipment Rent (RM9,000/ Month) Supervisor Salary ( RM3,700 / Month) Factory Maintenance Sales Salaries Expense Supplies (70% factory) Utilities (70% factory) Depreciation Expense: Factory Building Factory Machine Office Equipment Indirect Labour Factory Property Taxes Delivery Expenses Administrative Expenses 7200 5000 3000 60,000 6,000 7,000 20,000