Mazni Rusli is the Accounting Manager for Blue Bear Berhad's accounting department. She has extracted a partial list of accounts and their balances for 2021 from the company's accounting records: Sports Utility Wear (SUW) Division Sweatpants Sports-tops TOTAL RM RM RM 15,390 20,880 36,270 2,520 3,150 0 10,260 13,200 600 600 5,670 0 31,140 34,800 20,880 21,600 450 600 1,050 Work-in-process, 01 Jan Work-in-process, 31 Dec Raw Material, 01 Jan Raw Material, 31 Dec Finished Goods, 01 Jan Finished Goods, 31 Dec Factory Labour - Direct Factory Labour - Indirect Supplies - Production Supplies - Administration Utilities - Production Utilities - Administration Depreciation - Factory Machinery Depreciation - Office Equipment Rent - Factory Rent - Office Raw Material Purchases Sales Revenue 1,200 600 12,000 6,000 6,000 6,000 6,000 7,200 18,000 18.000 13,200 3,000 36,000 18,000 27,300 6,091,200 12,600 14,700 1,425,600 4,665,600 As the cost analyst for the company, you are assigned to assist Mazni in drafting the management accounting reports to be shared with the Operations Manager, Tanjiro Kamado, before the meeting on the SUW expansion plan. The SUW division controller has provided you with additional production information for 2021: 1. Overhead is charged to each product line on the basis of direct labour hours (DLH). 2. Total estimated annual overhead costs for the SUW Division were at RM60,000. 3. Estimated DLH for each product in 2021 were 2,000 DLH for sweatpants and 3,000 DLH for sports-tops. You have also extracted the following inventory records from the inventory planning system (BIPS) for your reference: Sweatpants 480 Units Completed Units Sold Unit Cost Sports-tops TOTAL 1,080 1,560 7201 1080 RM58.00 360 RM85.50 Time tickets for 2021 records the actual direct labour hours (DLH) worked in SUW as: Sweatpants 2,640 Sports-tops 4,320 Direct Labour Hours (DLH) Required: Assuming no adjustments were made for any under- or overapplied overheads, prepare the following information for the Operations Manager's reference: (1) Cost of Goods Manufactured (by product line) (14 marks)