based on this question

ACUAN Manufacturing Sdn Bhd, a local business involved in the manufacturing of plastic and metal, had the following balances extracted from its books on 31 December 2021. Inventory-1 January 2021: Raw Materials Work in Process Finished Goods Raw materials purchases Freight-in (raw materials) Factory wages: Production workers Supervisor Cleaners Factory repairs and maintenance Depreciation expense: Plant and factory machinery Office furniture Motor vehicles Sales returns Advertising expense Selling expenses Salaries: Salesmen Office staffs Manager Rent expense Bad debts expense Utilities expense Insurance expense 1. Land Plant and factory machinery Office furniture Motor vehicles Accounts receivable Bank Sales Capital, 1 January 2021 Accounts payable Note Debit (RM) Credit (RM) 3,665 6,760 7,240 272,800 2,060 1 2 WN 3 45 245,150 21,600 12,200 3,770 30,450 12,000 6,000 8,520 3,500 11,220 201,260 115,775 108,000 80,000 930 52,000 4,000 150,000 230,000 51,300 235,000 65,800 55,000 1,996,000 1,351,000 600,000 45,000 1,996,000 Additional information: RM4,800 of the total amount is related to the manufacturing activities of the company. 2. 60% of the manager's salary is considered to be related to administrative duties while the remaining is related to manufacturing activities. 75% 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. 70% of insurance expenses are to be apportioned to the factory and the balance to the office. Inventory balances at the end of 31 December 2021 were as follows: Raw Materials Work in Process Finished Goods Required: RM3,700 RM4,070 RM10,445 Prepare the Statement of Cost of Goods Manufactured for the year ended 31 December 2021. Prepare the Statement of Profit or Loss for the year ended 31 December 2021. ACUAN Manufacturing Sdn Bhd, a local business involved in the manufacturing of plastic and metal, had the following balances extracted from its books on 31 December 2021. Inventory-1 January 2021: Raw Materials Work in Process Finished Goods Raw materials purchases Freight-in (raw materials) Factory wages: Production workers Supervisor Cleaners Factory repairs and maintenance Depreciation expense: Plant and factory machinery Office furniture Motor vehicles Sales returns Advertising expense Selling expenses Salaries: Salesmen Office staffs Manager Rent expense Bad debts expense Utilities expense Insurance expense 1. Land Plant and factory machinery Office furniture Motor vehicles Accounts receivable Bank Sales Capital, 1 January 2021 Accounts payable Note Debit (RM) Credit (RM) 3,665 6,760 7,240 272,800 2,060 1 2 WN 3 45 245,150 21,600 12,200 3,770 30,450 12,000 6,000 8,520 3,500 11,220 201,260 115,775 108,000 80,000 930 52,000 4,000 150,000 230,000 51,300 235,000 65,800 55,000 1,996,000 1,351,000 600,000 45,000 1,996,000 Additional information: RM4,800 of the total amount is related to the manufacturing activities of the company. 2. 60% of the manager's salary is considered to be related to administrative duties while the remaining is related to manufacturing activities. 75% 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. 70% of insurance expenses are to be apportioned to the factory and the balance to the office. Inventory balances at the end of 31 December 2021 were as follows: Raw Materials Work in Process Finished Goods Required: RM3,700 RM4,070 RM10,445 Prepare the Statement of Cost of Goods Manufactured for the year ended 31 December 2021. Prepare the Statement of Profit or Loss for the year ended 31 December 2021