Mawaddah Manufacturing Company provides the following information on revere, cost and expenses for the year ended 31 December 2019, Items RM Raw material inventory 11/19 28,800 Raw material inventory 31/12/19 19.200 Purchase of raw material 196,800 Purchase of indirect material 14400 Work in process, 1119 76,800 Work in process, 31/1219 48.000 Finished goods inventory. 11/19 105,600 Finished goods inventory 31/12/19 115,200 Direct labour 336,000 Factory manager salary 35.600 Factory insurance 13.440 Factory property tax 5.760 Sales (net) 1.440,000 Delivery expense 96,000 Komisyenjualan 144.000 Buruh tak langsung 86,400 Sewa peralatan 38,400 Belanja utiliti kilang Susunilai bangunan kilang Belania pentadbiran pejabat Komisyenjualan 62.400 23.010 288,000 144,000 Required: a) Prepare the Schedule of Cost of Goods Manufactured (Statement of Manufacturing) and Income Statement for Mawaddah Manufacturing Company for the year ended 31 December 2019. b) Explain the meaning of period cost and give two (2) examples of period cost in the company