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Prepare a Statement of Cost of Goods Manufactured for the year ended 31 December 2020.

On 1 January 2020, there were two young men, Alex and Mohsin who formed a business registered as A&M Partnership to produce electrical components. Alex and Mohsin contributed capital RM40,000 and RM35,000 respectively. The A&M Partnership agreement states the following terms: i. Alex and Mohsin shall receive annual salary amounting RM24,000 and RM30,000 respectively. ii. Interest on partner's initial capital is 10% per annum. ili. Surplus of profit or loss shall be divided equally between partners. iv. Partnership uses fluctuating capital method to account their equity. On 1 June 2020, Mohsin contributed additional capital a total of RM3,000 into the partnership. Alex and Mohsin also withdrew cash for RM5,000 and RM2,000 respectively on 31 December 2020. The followings are some of the accounting information of A&M Partnership on 31 December 2020: RM Advertisment expense 4,800 Depreciation expense - Machine 3,400 Depreciation expense - Office equipments 2,100 Direct labour 28,000 Factories supplies used 4,100 Indirect labour 28,200 Inventories: Direct material, 1 January 35,600 Direct material, 31 December 35,000 Work in process inventories, 1 January 39,000 Work in process inventories, 31 December 36,000 Finished inventories, 1 January 33,000 Finished inventories, 31 December 28,000 Factory miscellaneous expense 2,800 Salary Factory supervisors 22,000 Salary - General office staff 44,300 Discount on direct material purchased 1,000 Direct material purchased 62,000 Rental expense - machine 1,800 Rental expense - office equipments 1,600 Machine repairs 1,300 Sales 301,400 Sales return 2,700 Salary - Sales staff 43,400 Factory utility 12,700 Office utility 11,200