Africa Ltd manufacture tennis racquets. The company uses the job costing system to cost its production. The following information relates to Poma Africa Ltd for the month of April 2020:

Schedule of costs relating to jobs in process as at 31 March 2020
Job	Direct Material	Direct Labour	Overheads	Total
A33	1050	2100	315	3465
C23	3300	5900	920	10120

Schedule of costs incurred on jobs during April 2020
Job (no of units)	Direct Material	Direct Labour
A33 (20 recquets)	2400	450
C23 (55 racquets)	11800	2300
F54 (25 racquets)	3700	690
L49(15 racauets)	1300	350

Additional information

• Factory overheads are applied at a rate of 10% of total direct cost.
• The only job still in process at 30 April 2020 was L49. All other jobs were completed during the month.
• Job C23 was completed at a total cost of R25 630, this amount includes applied overhead costs of R1 410.
• Sales during April were as follows: A33: All 20 racquets were sold at cost plus 40% markup.
• F54: 23 racquets were sold at a price of R290 per racquet. C23: All 55 racquets were sold at cost plus 35% markup.
• Actual factory overheads for April 2020 were R3 250.
• Marketing and distribution expenses amount to R4 700 for the month of April 2020.
• Ignore spoilage.

Required:

Round to two decimal places where necessary.

7.1 Calculate the cost of jobs A33 and F54 completed during April 2020.

7.2 Calculate the closing workinprocess as at 30 April 2020.

7.3 Calculate the net income for the month of April 2020.

7.4 Calculate the closing balance of finished goods as at 30 April 2020.

7.5 Calculate the over/under applied overhead for April 2020.