The accounting records of BEST Metal Factory, include the following information for the year ended 31 December 2021: (a) Items (b) Materials inventory Work in process inventory Finished goods inventory Materials purchased Direct labour Selling expenses General and administrative expenses Factory management salaries Utilities for the factory Sales 1 Jan 2021 RM 10,000 6,000 40,000 31 Dec 2021 RM 12,000 4,000 45,000 105,000 60,000 85,000 70,000 35,000 REQUIRED: Prepare the Statement of Cost of Goods Manufactured for the year ended 31 December 2021. (8 Marks) Prepare the Statement of Profit or Loss and Other Comprehensive Income for the year ended 31 December 2021. (7 Marks) 15,000 550,000