Part A The following costs and inventory data were taken from the accounts of Darling Manufacturing Company for the year 2021: Inventories: Raw materials Work in process Finished goods Cost incurred: Raw materials purchases Direct labour Factory rent Factory utilities Indirect materials Indirect labour Selling expenses Administrative expenses 1 January 31 December RM RM 18,000 14,000 30,000 26,000 32,000 20,000 RM 190,000 84,000 16,000 14,000 8,000 12,000 10,000 24,000 Required: (a) Prepare a schedule of cost of goods manufactured for the year ended 31 December 2021. (10 marks) (b) Prepare computation of cost of goods sold for the year ended 31 December 2021. (5 marks)