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The following information was extracted from the account books of Kilang Maju:

$(8)$ Additiona

$\backslash$table$[[,\backslash$table$[[$Balance as at$],[1$ January $2016],[$RM$]],\backslash$table$[[$Balance as at$],[$December $2016],[$RM$]]],[$Raw materials inventory,$22,000,26,000],[$Work in process inventory,$31,000,30,000],[$Finished goods inventory,$18,000,23,000],[$Purchases of raw materials,,$75,000],[$Direct labour,,$103,000],[$Indirect labour,,$15,000],[$Factory insurance,,$9,000],[$Depreciation expense $-$ machinery,,$11,000],[$Repairs and maintenance expense $-$ machinery,,$4,000],[$Selling expense,,$63,000],[$Rent expense,,$12,000],[$Utility expense,,$6,000],[$Administrative expense,,$29,000],[$Income tax expense,,$30,000]]$

Kilang

Rent e:

$3\mathrm{.}60\%$ of $t$

$$

$$

$$:

Additional information:

Kilang Maju sold $27,000$ units of its finished goods at RM$14$ per unit in $2016.$

Rent expense is divided between office and factory based on $1$:$4$ ratio.

$60\%$ of the utility expense is for factory usage.

Required:

Prepare for Kilang Maju:

a$)$ Statement of cost of goods manufactured for the year ended $31$ December $2016$

b$)$ Statement of Income for the year ended $31$ December $2016$

$$: $\frac{3}{3}$

$$: $\frac{12}{470}$

c$)$ The presentation for inventories in the Statement of Financial Position $($Balance Sheet$)$ as