103 Field Workshop (103 FW) provides painting services for the North West Army Support Base. 103 FW uses normal costing to cost each job. Its job costing system has two direct-cost categories (direct materials and direct labour) and one indirect-cost called manufacturing overhead costs. To each job, 103FW allocates overheads at a budgeted rate of 80% of direct labour costs. 103FW provides the following additional information for February 2021: a. As of 1 February, Job A21 was the only job in process, having incurred direct materials costs of b. R30 000 and direct labour costs of R50 000 . b. Jobs A22, A23 and A24 were started during February. c. Direct materials used during February were R150 000 . d. Direct labour costs for February were R120 000. e. Actual overhead costs for February were R102 000! f. On 28 February, only Job A24 was still in process, having incurred direct materials of R20000 and direct labour costs of R40 000. Each month, 103 FW closes any under-or over-applied overhead to Cost of Goods Sold account. Required: samete aceal 15360 3.1 Calculate the overhead costs allocated to Job A21 on 1 February. - 3.2 Calculate the overhead costs allocated to Job A24 on 28 February. 3.3 Calculate the under-or over-applied overhead for February. (3) Demonstrate the cost flow for this project utilizing the general ledger accounts. Start with the Workin-Process account. Balance the accounts where necessary. (13)