3 Pribil Farm Equipment (PBE) is a job-order costing manufacturer that uses a plantwide overhead rate based on direct labor hours. Estimations for the year include RM420,000 in overhead and 30,000 direct labor hours. Pribil worked on five (5) jobs in March. Data are as follows: Job 89 Job 90 Job 91 Job 92 Job 93 Balance, 1 March Direct materials Direct labor cost RM23,110 RM18,240 RM9,510 RM0 RM13,000 RM17,210 RM22,900 RM15,240 RM8,210 RM8,075 RM11,500 RM16,250 RM9,750 RM4,860 RM0 Direct labor hours 1,615 2,300 3,250 1,950 972 By March 31, Jobs 89 and 91 were completed and sold. The rest of the jobs remained in process. REQUIRED: (a) Calculate the plantwide overhead rate. (b) Calculate the Work in Process on March 31. (c) Calculate the cost of goods sold for March. (d) Assume Pribil marks up cost by 40%. What is the selling price of Jobs 89 and 91