based on this question $6.$ Inventory balances at the end of $31$ December $2021$ were as follows: a$)$ Raw Materials Work in Process Finished Goods Required: RM$3,700$ RM$4,070$ RM$10,445$ Prepare the Statement of Cost of Goods Manufactured for the year ended $31$ December $2021.$ b$)$ Prepare the Statement of Profit or Loss for the year ended $31$ December $2021.$Inventory$-1$ January $2021$: Raw Materiale Work in Process Finished Goods Raw materials purchases Freight in $($new materials$)$ Factory wages Factory repairs and maintenance Depreciation expense Production workers Supervisor Cleaners Sales retums Advertising expense Sating expenses Salanes: Salesman Office staff Manager Rent expense Bad debts expense Plant and factory machinery Office future Motor vehicles Usites expense Insurance expense Land Plant and factory machinery Office future Motor vehicles Accounts receivable Bark Capital $1$ January $2021$ Accounts payable $1.3.$ Note Deb $($RM$)$ Cred $($RM$)3,0666,7007,240272,8002\mathrm{.}0004.12345245,15021,60012\mathrm{.}2003,77030,45012\mathrm{.}0006,0008\mathrm{.}5203,50011,220201,200115,775108\mathrm{.}00080,0008$:$3012\mathrm{.}0004,000150\mathrm{.}000230,00051,300235,00005,80055\mathrm{.}0001\mathrm{.}900,000$ Additional information: RM$4,800$ of the total amount is related to the manufacturing activities of the company. Raw Materials Work in Process Finished Goods $1,361,000600,0002.60\%$ of the manager's salary is considered to be related to administrative duties while the remaining is related to manufacturing activities. $45,0001,990,00075\%$ of the rent expense is for factory use while the rest is for office use. $15\%$ of the utilities expense is apportioned to administrative activities and the balance is for manufacturing activities. $5.70\%$ of insurance expenses are to be apportioned to the factory and the balance to the office. $6.$ Inventory balances at the end of $31$ December $2021$ were as follows: RM$3,700$ RM$4,070$ RM$10,4451.2.60\%$ of the manager's salary is considered to be related to administrative duties while the remaining is related to manufacturing activities. $3.4.$ RM$4,800$ of the total amount is related to the manufacturing activities of the company. $6.75\%$ of the rent expense is for factory use while the rest is for office use. $5.70\%$ of insurance expenses are to be apportioned to the factory and the balance to the office. a$)15\%$ of the utilities expense is apportioned to administrative activities and the balance is for manufacturing activities. Inventory balances at the end of $31$ December $2021$ were as follows: Raw Materials Work in Process Finished Goods Required: RM$3,700$ RM$4,070$ RM$10,445$ Prepare the Statement of Cost of Goods Manufactured for the year ended $31$ December $2021.$ b$)$ Prepare the Statement of Profit or Loss for the year ended $31$ December $2021.$