Pok Mat Manufacturing $($PMM$)$ had the following data for the period just ended:

RM

Work in process, Jan. $121,000$

Work in process, Dec. $3140,000$

Finished goods, Jan. $170,000$

Finished goods, Dec. $31$ Raw materials, Jan$\mathrm{.}1$

Raw materials purchase $61,000$

$10,000$

$150,000$

Raw materials, Dec$\mathrm{.}3134,000$

Direct labour $260,000$

Factory depreciation $80,000$

Sales $945,000$

Office utilities $18,000$

Salaries of administrative staff $33,000$

Advertising expense $52,000$

Factory utilities $27,000$

Indirect materials $19,000$

Indirect labor $35,000$

Required:

a$)$ Calculate the prime cost of PMM$.$b$)$ Calculate PMM$\text{'}$s cost of goods manufactured.c$)$ Calculate PMM$\text{'}$s cost of goods sold.