a) Calculate the predetermined overhead rate for the year. (2 marks) (CLO2:PLO2:C3) b) Determine the amount of manufacturing overhead applied to work in process during the year. (2 marks) (CLO2:PLO2:C3) ACCT1201/Semptember20 Page 2 of 6 c) Determine the amount of under-applied or over-applied overhead for the year. (5 marks) (CLO2:PLO2:C3) d) Calculate the total manufacturing cost. (3 marks) (CLO2:PLO2:C3) Senangin Corporation uses a job-order costing system and applies overhead on the basis of direct labor hours. At the beginning of the year, management estimated that 125,000 direct labor hours would be worked and RM450,000 of manufacturing overhead costs would be incurred. During the year, the company actually worked 130,000 direct labor hours and incurred the following manufacturing costs: RM 380,000 400,000 95,000 67,500 Direct materials used in production Direct labor Indirect labor Indirect materials Insurance (30% for factory assets) Utilities (60% used for production) Repairs and maintenance (100% for factory assets) Depreciation on machine used in production Depreciation on fixed assets in corporate block 30,000 42,000 25,000 105,000 78,000