36. Company WQX uses normal costing in its job costing system. In 2021, it will manufacture and sell only one customized iob lob 6'75 about which managers make the following estimates Item Amount Budgeted direct materials costs 15.000 Budgeted direct manufacturing labor costs 3.000 Budgeted manufacturing overhead allocated to the job 45.000 #3 Cost allocation base Direct manufacturing labor hours What is the total manufacturing cost of job 6'75, under normal costing? a] 18,000 b] 63,000 c) Insufcient data d] None of the above 3'7. Refer to question 36. Suppose that the company uses absorption costing for financial reporting purpose, and that the only other product that was held in inventory at the beginning of 2021 was costed 70,000 and is budgeted to be sold in 2021. What is the budgeted cost of goods sold in 2 02 1 ? 7 0,0 00 63,0 00 1 3 3,000 2 03,000 9.2-: P'E\