The accounting records of BEST Metal Factory, include the following information for the year ended 31 December 2021: Items 1 Jan 2021 31 Dec 2021 RM RM Materials inventory 10,000 12,000 Work in process inventory 6,000 4,000 Finished goods inventory 40,000 45,000 Materials purchased 105,000 Direct labour 60,000 Selling expenses General and administrative expenses Factory management salaries Utilities for the factory 85,000 70,000 35,000 15,000 Sales 550,000 REQUIRED: (a) Prepare the Statement of Cost of Goods Manufactured for the year ended 31 December 2021. (8 Marks) (b) Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021. (7 Marks)