Q1 (a) Logam Sdn. Bhd manufactures metal containers. The data relates to the period ending 31 March 2022 are shown in Table Q1(a) below. Table Q1(a) : Costs Information of Logam Sdn. Bhd for the Period Ending 31 March 2022 Items RM Inventory, 1March 2021: Raw materials 40,000 Work in progress 15,000 Finished goods 18,000 Purchases - raw materials 350,000 Factory equipment 20,000 Repairs to factory equipment 500 Hire of special equipment 12,600 Assembly workers wages 170,900 Indirect raw material 3,000 Indirect labour wages 12,000 Factory rent 10,000 Depreciation on factory equipment 4,000 Factory electricity and utilities expenses 2,000 Administration expenses 41,600 Selling and distribution expenses 21,500 Factory insurance expenses 1,500 Inventory, 31 March 2022: Raw materials 48,300 Work in progress 26,100 Finished goods 20,700 All period cost are not allocated to the factory. Prepare: (i) The manufacturing account for Logam Sdn Bhd at 31 March 2022. (16 marks) (ii) The schedule of cost of goods sold for Logam Sdn Bhd for 31 March 2022. (4 marks)(b) Classify whether the items below refer to direct material cost (DM), direct labour cost (DL), or production overhead cost (POH). (i) Wages of production line workers. (ii) Maintenance of machineries. (iii) Purchase of direct materials. (iv) Purchase of loose tools. (v) Freight charges on direct materials. (vi) Factory light and power. (vii) Wages of factory supervisor. (viii) Depreciation on plant. (ix) Lubricating oi] for machine. (x) Hire of special machine