Raw material opening 55,500 Raw material closing 32,900 Work in process opening 6,000 Work in proses closing 5,050 Finished goods Opening 6,700 Finished good Closing 6,475 Indirect Material 10,500 Indirect labor 7,450 Selling and administrative Expenses 3,370 Depreciation 2,200 Utilities 2,100 Others 1,800 In 2021 the company purchased direct raw material RM45,000, and direct labor cost RM31,000. Prepare Cost of goods sold schedule for the company