3. In factory XYZ, there are 2 job orders, Job A and Job B; In the beginning inventory of 31 December 2018 there are IDR 5.06 Billion. the company bought new materials IDR 7 Billion. The ending 31 March 2019 there are materials inventory IDR 2.03 Billion. After calculate material used, management knew that 25% materials were used by Job A and the others were used by Job B. There were direct labor cost IDR 550 Million 60% for Job A and 40% for Job B. Overhead cost in 3 Months was IDR 500 Million. 50% of the products were sold IDR 7 Billion. Sales and Administration Cost was IDR 500 Million. a. Please calculate total material cost (for both Job A and Job B) in this period b. Calculate the prime cost for Job order A and prime cost for Job order B. c. Select a driver to allocate overhead cost, calculate POR, calculate the Overhead cost for A and B