RM Raw material opening Pembukaan bahan mentah Raw material closing 49,700 49,700 18,060 Penutupan bahan mentah 18,060 Work in process opening 11,200 Kerja dalam proses pembukaan 11,200 Work in proses closing 7,070 Kerja dalam proses penutupan 7,070 Finished goods Opening 9,905 Pembukaan barangan siap 9,905 Finished good Closing 9,065 Penutupan barangan siap 9,065 Indirect Material 13,300 Bahan Tidak Langsung 13,300 Indirect labor 10,430 Buruh tidak langsung 10,430 Selling and administrative Expenses 4,718 Perbelanjaan Penjualan dan pentadbiran 4,718 Depreciation 1,680 Susut nilai 1,680 Utilities 1,540 Kadar Bayaran 1,540 Others 1,120 Lain-lain 1,120 In 2023 company purchased direct raw material RM50,000, and direct labor cost RM21,000. Prepare Cost of goods sold schedule for the company.