QUESTION 3: Followings are accounts record for Rubber and Gloves Sdn Bhd for the year ended 30 June 2022. RM Inventory 1 July 2021: Direct materials 66,500 Work in process 210,500 Finish goods 185,100 Inventory 30 June 2022: Direct materials 155,400 Work in process 131,100 Finish goods 75,000 Purchases of direct materials 191.535 Purchases of indirect materials 58,000 Direct labours 184,208 Sales revenue 2,818,622 Sales commissions General expense 32,000 80,000 Insurance expense 12,000 Advertising expense 241,000 Directory salary expense 250,000 Salary expense 320,000 Utiliti expense 36,000 Rent expense 30,000 Factory machine depreciation expense 9,600 Additional information: Allocation of expenses to factory and main office are as follows: Factory Main Office Salary expense 60% 40% Insurance expense 50% 50% General expense 45% 55% Utility expense 60% 40% Depreciation expense 70% 30% Rent expense 40% 60% REQUIRED: (a) Prepare Statement of Goods Manufactured for Rubber and Gloves Sdn Bhd for the year ended 30 June 2022. (b) Prepare Statement of Profit or Loss and Other Comprehensive Income for for Rubber and Gloves Sdn Bhd for the year ended 30 June 2022. (c) List TWO (2) product cost and TWO (2) period cost owns by Rubber and Gloves Sdn Bhd.