The following information was extracted from the account books of Advanced Manufacturing Company (AMC): Raw materials inventory Work in process inventory Finished goods inventory Purchases of raw materials Direct labour Indirect labour Factory insurance Depreciation expense - machinery Repairs and maintenance expense - machinery Selling expense Rent expense Utility expense Administrative expense Income tax expense Balance as at 1 January 2021 Balance as at 31 December 2021 RM RM 22,000 26,000 31,000 30,000 18,000 23,000 75,000 103,000 15,000 9,000 11,000 4,000 63,000 12,000 6,000 29,000 30,000 Additional information: 1. Advanced Manufacturing Company sold 27,000 units of its finished goods at RM14 per unit in 2021. 2. Rent expense is divided between office and factory based on 1:4 ratio. 3. 60% of the utility expense is for factory usage. Required: Prepare for Advanced Manufacturing Company: a) Statement of cost of goods manufactured for the year ended 31 December 2021. b) Income Statement for the year ended 31 December 2021. c) The presentation for inventories in the Statement of Financial Position as at 31 December 2021