A. AKZ Printing Shop received a job for printing t-shirts, known as Job 222 (for 100 pieces of t-shirts). The details of the job are as follows: Direct material Direct labour hour Hire of special machine Administration expenses Distribution Expenses Required: RM6,000 80 hours at RM14 per hour RM880 RM700 5% of production costs Record the above in a Job Cost Statement to show prime cost and total cost. Determine the selling price per t-shirt if AKZ decided to earn 30% profit margin. (Overhead is absorbed based on RM10.00 per direct labour hour) B. a. Give four (4) characteristics of service costing. b. Encik Kumat is operating a budget hotel with 20 rooms. The following are the details of its operation. Expenses Incurred Costs (RM) Cleaning RM10.00 per room Laundry RM15.00 per room Administrative expenses RM20.00 per room During the month he sublet 500 rooms at RM80.00 per night. Required: Calculate the total cost incurred by Encik Kumat for the month. i. ii. Determine the profit for each room.