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(a) Dapur Berhad involves in production of kitchen tools and equipment for local market. The following information relates with the unsold products as at 31 December 2020: Cost per Units (RM) Group Item Knife set Chef knife Chopper knife Measuring Measuring cup devices Scales Pot Cookware Saucepan No. of Units 250 350 125 400 600 700 30 25 55 45 60 20 NRV per Unit RM 27 20 60 55 50 17 () Explain whether the kitchen tools and equipment are inventories of Happy Berhad in accordance with MFRS 102 Inventories. (3 marks) Determine the closing inventories value of the above products on 31 December 2020 using group by group basis. (8 marks) Dapur Berhad had the following details at the year-end 31 December 2020: (11) Purchases of Knife set: 1* purchase 2nd purchase 3rd purchase 50 units at RM 25 per unit 60 units at RM 22 per unit 50 units at RM 20 per unit Sales of Knife set: 80 units at RM 60 per unit (iii) Determine the closing value of the inventory (knife set) using FIFO method. (4 marks)