Profit before taxation = 3,216,600 Notes:- (1) Cost of sales including of: Export credit msurance premiums of RM15, 000 paid to Teguh Insurance Berhad, a Malaysian incorporated company. Trading inventories of RM85, 000 been written off due to some defect. Research and development expenses as follows: Marketing research 30,000 Quality control testing 120,000 Undertaking approved […]