The following costs and inventory data were taken from the accounts of Jelly Manufacturing Company for the year 2019: Inventories: Raw materials Work in process Finished goods 1 January RM 9,000 15,000 16,000 31 December RM 7,000 13,000 10,000 Cost incurred: Raw materials purchases Direct labour Factory rent Factory utilities Indirect materials Indirect labour Selling expenses Administrative expenses RM 95,000 42,000 8,000 7,000 4,000 6,000 5,000 12,000 Required: (a) Prepare a schedule of cost of goods manufactured for the year ended 31 December 2019. (b) Prepare computation of cost of goods sold for the year ended 31 December 2019