The following is the balance of accounts of ENVY Enterprise, a manufacturer of engine lubricants as of 31 December 2019:

Costs	RM
Beginning balance raw materials	2,500
Beginning balance work in process	6,000
Beginning balance finished goods	4,000
Ending balance raw materials	3,000
Ending balance work in process	4,000
Ending balance finished goods	5,000
Raw materials purchased	24,000
Salaries of direct labour	60,000
Salaries of indirect labour	12,000
Utility of factory	8,000
Depreciation of factory equipment	4,000
Administrative expenses	72,000
Selling expenses	36,000

Required:

Prepare a statement of cost of goods manufactured.