Question 2 (A) Sejati Sdn. Bhd. is a manufacturer of healthy and nutritious canned food. During the year ended 31 July 2021, 100,000 units of canned food were produced. The costs per unit of their products are given as follows: RM Direct material 7.00 Direct labour 5.00 Direct expenses 3.00 The following indirect costs were incurred in the factory for the above production: RM Indirect material 190,000 Indirect labour 170,000 Indirect expenses 140,000 Inventories of finished goods as at 31 July 2020 and 31 July 2021 were 25,000 units and 45,000 units respectively. There are no changes in the cost per unit. The transfer price of the goods manufactured by Sejati Sdn. Bhd. is at 20% above the production cost. Selling price is fixed at RM40 per unit. Required: (a) (b) Prepare the manufacturing account of Sejati Sdn. Bhd. For the year ended 31 July 2021. (6 marks) Prepare the unrealised profit account for Sejati Sdn. Bhd. for the year ended 31 July 2021. (4 marks) Prepare an extract of the statement of profit or loss for Sejati Sdn. Bhd. for the year ended 31 July 2021 to show the calculation of the gross profit and the recognition of the manufacturing profit. (7 marks) (c)