Slough Company manufactures board games for local toy stores. At the beginning of July, the following information was obtained from the company's accountant:

$\backslash$table$[[,$RM$],[$Raw materials inventory,$80,000],[$Work$-$in$-$process inventory,$42,000],[$Finished goods inventory,$46,400]]$

In July, the direct labour cost was RM$87,000,$ raw materials purchase amounted to RM$120,000$ and the total manufacturing overheads were RM$96,000.$ The inventories at the end of July were as follows:

$\backslash$table$[[,$RM$],[$Raw materials inventory,$40,000],[$Work$-$in$-$process inventory,$64,000],[$Finished goods inventory,$44,400]]$

The sales for the month of July were RM$520,000.$

Required:

a$.$ Determine the direct materials used in production in July.

b$.$ Calculate the costs of goods manufactured in July.

c$.$ Calculate the costs of goods sold in July.

d$.$ Determine the gross profit for the month of July.