QUESTION $3$

$\backslash$table$[[,$RM$],[$Raw material opening,$35,500],[$Raw material closing,$12,900],[$Work in process opening,$8,000],[$Work in proses closing,$5,050],[$Finished goods Opening,$7,075],[$Finished good Closing,$6,475],[$Indirect Material,$9,500],[$Indirect labor,$7,450],[$Selling and administrative Expenses,$3,370],[$Depreciation$,1200],[$Utilities$,1,100],[$Others$,800]]$

In $2023$ company purchased direct raw material RM$50,000,$ and direct labor cost RM$21,000.$ Prepare Cost of goods sold schedule for the company.