R.M./31.12.2021=90;R.M./31.12.2022=10;W.I.P./31.12.2021=60;W.I.P./31.12.2022=40;F.G./31.12.2021=200;F.G.31.12.2022=400; Required: If the sales revenue is recorded as 4000K, and production costs are recorded as 1500K in the income Statement for PHEW Corp. for the fiscal year 2022; calculate the cost of goods produced in 2022