Question $3$

In January $2016,$ Accom Bhd$.$ was founded by Nor Amini for the purpose of manufacturing a special plumbing device that she had designed. Shortly after year$-$end, the company's accountant was injured in an auto accident, and no year$-$end financial statements were prepared. However, accountant had correctly determined the year$-$end inventories at the following amounts:

$\backslash$table$[[$Materials$,$RM$102,000],[$Work in process,RM$64,000],[$Finished goods $(8,000$ units$),$RM$216,000]]$

As this was the first year of operations, there were no beginning inventories.

While the accountant was in the hospital, Nor Amini improperly prepared the following income statement from the company's accounting records:

$\backslash$table$[[$Net sales,,RM$1,250,000],[$Cost of goods sold:,RM$376,000,],[,$ Purchases of direct materials,$226,000,],[,$ Direct labor costs assigned to production,$320,000,],[$Manufacturing overhead applied to production,$150,000,],[$Selling expenses,$270,{000}_{?},],[$Administrative expenses,,$1,342,{000}_{?}$