3 Job Costing PT Kenda Srwk is a company which specializes in making customized toys. The company produces high quality toys. The beginning balance of WIP Inventory at August 1, 2022 (in thousand rupiah) consists of the following work: Job Number Direct Material Direct Labor MOH Applied Total 912 Rp5,575 Rp2,800 Rp3,360 Rp11,500 914 Rp3,250 Rp3,150 Rp3,780. Rp10,600 915 Rp4,650 Rp2,450 Rp2,940 Rp10,900 918 Rp4,200 Rp3,850 Rp4,620 Rp11,700 During the month of October 2022, the following transactions incurred by the Material requisition form issued by the production department to the warehouse were as follows MRF Number Material Issued Issued for MRF-111 Rp2,850 MRF-112 Rp3,100 Job 922 MRF-113 Rp4,275 Job 912 MRF-114 Rp1,900 Job 918 MRF-115 Rp3,825 Job 914 MRF-116 Rp2,975 Job 920 MRF-117 Rp4,350 Job 921 MRF-118 Rp3,200 Job 922 MRF-119 Rp2,350 Job 924 MRF-120 Rp3,575 Work ticket issued for the month of October 2022 were: WT Number Labor Paid For WT-JN-01 Rp2,150 Job 922 WT-JN-02 Rp1,800 Job 920 WT-JN-03 Rp1,450 Job 912 WT-JN-04 Rp2,550 WT-JN-05 Rp1,850 Job 918 WT-JN-06 Rp1,625 Job 924 WT-JN-07 Rp2,150 Job 914 WT-JN-08 Rp1,250 Job 922 WT-JN-09 Rp1,725 Job 921 WT-JN-10 Rp1,925 WT-JN-11 Rp2,150 Job 915 WT-JN-12 Rp1,150 Job 918 WT-JN-13 Rp1,475 Job 920 Additional activities happened in October 2022: I. MOH was applied to the Job based on Direct Labor Cost. The rate is the same for every month (120%). 2. Actual Factory Overhead incurred during October 2022 was Rp5,150 for the depreciation of machinery (excluding indirect material and indirect labor). 3. Total selling, general, and administrative expenses for the month of October 2022 were Rp2,875, paid by cash. 4. Job finished during the month of August 2022 were job 912, 914, 915, 918, 922, 924 5. Job sold during the month of August were job 912 at Rp21,650, Job 918 at Rp22,725, Job 922 at Rp12,450, and 924 at Rp16,750. 6. There is no beginning Finished Goods Inventory. Required: 1. Prepare the journal entries for the transactions that happened in the month of October! 2. Calculate the actual total ending balance of WIP Inventory, F/G Inventory, and COGS! 3. Calculate the under over-allocation of MOH! 4. Adjust the amount of under/over-allocated MOH using the proration based on the overhead allocated in 2022 (before proration) in the ending balances of WIP Inventory, F/G Inventory, and COGS! Don't forget to also make the journal entry for the adjustment