Jasina Sdn Bhd (JSB) reports the following information for the year ended 30 November 2021.

RM
Sales	900,000
Purchase of direct materials	140,000
Direct labour	180,000
Indirect labour	20,000
Indirect materials	18,000
Depreciation (factory equipment)	30,000
Depreciation (building)	100,000
Marketing expenses	120,000
Insurance	80,000
Utilities	50,000

Additional Information:

i. 70% of the depreciation (building) is for factory and the remaining is for administrative.

ii. 75% of the insurance is for factory and the remaining is for administrative.

iii. 80% of the utilities is for factory and the remaining is for administrative.

iv. The balances of inventories are as follows:

30 November 2020 (RM)	30 November 2021 (RM)
Direct Materials	20,000	28,000
Work in process	35,000	40,000
Finished goods	49,000	44,000

REQUIRED:

(a)	Prepare the Statement of Cost of Goods Manufactured for the year ended 30 November 2021.
(b)	Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 30 November 2021.