1. A furniture-making business manufactures quality furniture to customers orders. It has three production departments (A, B and C) which have overhead absorption rates (per direct labor hour) of RM12.86, RM12.40 and RM14.03 respectively.

Two pieces of furniture are to be manufactured for customers. Direct costs are as follows.

	Job XYZ	Job MNO
Direct material	RM154	RM108
Direct labor	20 hours department A	16 hours department A
	12 hours department B	10 hours department B
	10 hours department C	14 hours department C

Labor rates are as follows: RM3.80 (A); RM3.50 (B); RM3.40 (C)

Calculate the total cost of each job.