In 2018, SoundSmart Company started its production, specialising in manufacturing motorcycle helmets. SoundSmart 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. SoundSmart 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 ? Factory Equipment Rent (RM9,000/ Month) Supervisor Salary ( RM3,700/Month) ? Factory Maintenance 15,600 Sales Salaries Expense 135,000 15,000 Supplies (70% factory) Utilities (70% factory) Depreciation Expense: 24,000 Factory Building 7200 Factory Machine 5000 Office Equipment 3000 Indirect Labour 60,000 Factory Property Taxes 6,000 Delivery Expenses 7,000 Administrative Expenses 20,000 Sales Returns And Allowance 6.000 450,000 Beginning Work In Process Inventory Ending Work In Process Inventory Beginning Finished Goods Inventory 320,000 770,000 Ending Finished Goods Inventory 550,000 Based on the above information, you are required to: 1. Analyze and prepare (CLO3, C4) the Statement of Cost of Goods Manufactured for the year ended 31 December 2021. 2. Compute (CLO3,C3) the company's unit product cost the year