The following data have been extracted from Ekio Wood Furniture as at 31 December 2013: RM 21,000 13,500 9,800 6,850 83,000 14,000 16,200 6,700 20,000 2,500 1,800 Carpenter's wages Supervisor's salary Items Wood: Opening stock Wood: Closing stock Purchase (wood) Factory overhead Clerk's salary Lorry driver's salary Manager's salary Carriage inwards Rental of special machine Rental of machine Depreciation: Machinery Depreciation: Equipment at showroom Depreciation: Lorry (use for delivering) Carriage outwards Electricity Canteen maintenance 9,000 2,800 1,100 6,000 4,700 8,700 1,500 Additional information: i. Electricity cost is divided between factory, administration and showroom according to the floor area occupied (sq. metres): factory 2000 m, office 500 m and showroom 1000 m. ii. Canteen is used by 5 clerks, 10 carpenters and 5 sales officers. You are required to prepare statement of cost on 31 December 2013.