answer the question in english..show calculate and formula completly..

QUESTION 6 Jertam Sdn. Bhd. (JSB) uses job order costing system. JSB applied the overhead costs based on direct labor costs. In early 2014, JSB estimated the following expenses: 6 Topic 7: Job Order Costing AA025 (Jertam Sdn. Bhd. (JSB) mengamalkan sistem pengekosan kerja. JSB menggunakan kadar overhed kilang pratentu untuk menyerap kos overhed kilang pada kerja berasaskan kos buruh langsung. Pada awal tahun 2014, JSB menganggar perbelanjaan seperti berikut:) RM150,000 RM200,000 Manufacturing overhead costs (Kos overhed kilang) Direct labour costs (Kos buruh langsung) Direct labour hours (Jam buruh langsung) Machine hours (Jam mesin) 40,000 hours 100,000 hours The following transactions occur in the first month of operations: (Urusniaga berikut berlaku pada bulan pertama operasi:) 1) Direct material costs (Kos bahan langsung) Job RM 101 22,000 102 103 16,000 24,000 62,000 Total 2) Direct labour costs (Kos buruh langsung) Job RM 101 30,000 102 26,000 103 20,000 Total 76,000 3) Manufacturing costs is aplied to all the jobs. (Kos overhed kilang diserap kepada kerja-kerja tersebut.) 4) Actual manufacturing overhead costs of RM66,000 is paid by cash. (Kos overhed kilang sebenar berjumlah RM66,000 dibayar secara tunai.) 5) Completed jobs Topic 7: Job Order Costing AA025 (Kerja-kerja yang telah siap) Job Unit 101 1,000 103 200 INSTRUCTIONS: (i) Calculate the Predetermined Overhead Rate (POR). (CLO3, C4) (Kirakan kadar overhed kilang pratentu.) (ii) Show journal entries to record the above no (1) to (5) transactions. (CLO3, C3) (Sediakan catatan jurnal bagi merekod urusniaga (1) hingga (5) seperti di atas.) (iii) Show journal entries to record applied overhead for job no 103 for that month. (CLO3, C3) (Kirakan jumlah overhed kilang yang diserap kepada kerja 103 pada bulan tersebut.) (iv) Calculate cost per unit of job 101. (CLO3, C4) (Kirakan kos seunit bagi kerja 101.) (v) Calculate the ending work in process inventory. (CLO3, C4) (Kirakan baki akhir kerja dalam proses.) (vi) Calculate under-applied or over-applied overhead. Prepare adjusting entries for under- applied or over-applied overhead which is adjusted directly to the cost of goods sold. (CLO3, C4) (Kirakan overhed terlebih atau terkurang serap. Sediakan catatan jurnal bagi melaras overhed terlebih atau terkurang serap ke akaun kos barang dijual.)