$1.$ Builder Bhd$.$ obtains a contract to construct a luxury apartment in Bangsar. The construction starts on $1$ May $2024$ and expected to be completed on $30$ April $2029.$ The contract price for the luxury apartment is RM$396$ million. The table below shows the position of the contract for the financial year ended $30$ April $2025.$ Description $2025$ RM$000$ Costs: $$ Insurance $960$ Architects and engineers cost $3,000$ Direct material costs $32,400$ Direct labour costs $25,500$ Overhead cost $23,700$ Unused material $($include in direct material$)60$ General Admin cost $3,000$ Marketing cost $2,400$ Rectification cost $1,350$ Cost to complete $($exclude unused material$)196,500$ Progress billings to date $75,000$ Payments received from customer to date $60,000$ Additional information: i$.$ The stage of completion is based on the cost to date. ii$.$ The company had purchased special equipment costing RM$45$ million for the purpose of constructing the hospital. The company use straight line method for depreciation. Useful life of the equipment is $10$ years. iii.$$ On $20$ May $2024,$ the company had perform a groundbreaking ceremony which costed RM$30,000.$ You are required to prepare the following for the year ended $30$ May $2025$: $($a$)$ Percentage of completion $($Note: Round up to one decimal point$).$ Show all workings. $(18$ marks$)($b$)$ Prepare the Statement of Profit or Loss and Statement of Financial Position. $(7$ marks$)$