PLEASE ANSWER WITHIN 25 MINS

c) The following information was extracted from accounting book of BHK Manufacturing Sdn Bhd for the year ended 31 December 2019. RM Direct material : Opening stock Purchase Closing stock Direct labour Indirect labour Carriage inwards Royalty Factory rent Office insurance Depreciation of plant & machinery Office clerk salary Promotion and advertising cost Opening work in progress Closing work in progress 80,000 100,000 28,500 55,500 37,800 21,500 27,500 38,000 35,000 32,650 28,400 60,000 45,000 38,000 Additional information: Royalty is based on production unit. You are required to: Prepare the Statement of Cost for the year ended 31 December 2019 for BHK Manufacturing Sdn Bhd. [15 marks]