QUESTION 3 PenaPerl Business Trading provide the following information from the period ended 31 December 2020 RM

Raw materials, 1 January 2020	35,000
Work in process, 1 January 2020	13,000
Finished goods, 1 January 2020	29,000
Raw materials purchased	180,000
Direct labour	288,000
Insurance expenses	167,000
Indirect labour	55,000
Factory machine depreciation	180,000
Utilities	50,000
Selling and administrative expenses	135,000
Sales	1,000,000

At the end of the period, the balance of inventories are as follows:

Raw materials	64,000
Work in process	42,000
Finished goods	33,000

The following costs are divided as follows:

Factory building	Administration
Insurance Expenses	35%	65%
Utilities expenses	70%	30%

REQUIRED: Calculate the following: a) Direct materials used and Manufacturing overhead.