Nabita Sdn Bhd$($NSB$)$ manufactures small camping tents. NSB produced $3,000$ units during the year. These camping tents sell for RM$150$ each. NSB had $500$ units in finished goods inventory at the beginning of the year. At the end of the year,there were $800$ units in finished goods inventory. The following information was supplied by its accountant:

Direct labour cost RM

$10,500$

Purchases of raw materials $15,000$

Depreciation of machinery $1,000$

Insurance expenses $4,500$

Factory rent $2,000$

Factory supervision $3,000$

Utilities expenses $2,500$

Indirect labour cost $3,500$

Administration salaries $15,000$

Sales Commission $12,000$

Advertising $20,000$

Materials inventory, May $16,000$

Work in process inventory, May $112,000$

Finished goods inventory, May $12,100$

Materials inventory, May $318,000$

Work in process inventory, May $317,000$

Finished goods inventory, May $31800$

Additional information:

Only $70\%$ of the utilities expense and $80\%$ of the insurance expense apply to factory operations. The remaining amounts should be charged for selling and administrative activities.

Required:

a$)$ Compute prime cost, manufacturing cost, and cost of goods manufactured.

b$)$ Compute the cost of goods sold.