a. What is a work order costing system? Identify three types of businesses that use this system. What is a job order costing system? Identify three kinds of companies that would use such as system.

b. What is the purpose of a work order cost sheet? Identify the type of information recorded in it. What is the purpose of a job order cost sheet? Identify the kinds of information recorded on it.

c. Cornell Industries, uses a work costing system and charges overheads based on direct labor hours. In early 2019, management estimates 200,000 direct labor hours will be employed and will incur RM 600,000 in overhead costs/Cornell Industries, uses a job costing system and applies overhead on the basis of direct labor hours. At the beginning of 2019, management estimated that 200,000 direct labor hours would be worked and RM 600,000 of overhead costs would be incurred.

During the year, the company's actual working hours were 220,000 direct labor hours and incurred the following production costs/During the year, the company actually worked 220,000 direct labor hours and incurred the following production costs:

Type of Costs	Total Costs (RM)
Indirect labour	140,000
Indirect material	100,000
Property insurance (80% is for factory building)	50,000
Factory utilities	90,000
Repair and maintenance (80% is for factory equipments)	80,000
Depreciation for factory equipment	180,000
Direct material used	540,000
Direct labour	700,000

Cornell Industries completed Job D14 and Job D15 in December 2019. The costs related to the works are as follows/Cornell Industries completed Job D14 and Job D15 in December 2019. The costs related to the jobs were as follows:

	Job D14	Job D15
Direct material cost	RM 1850	RM 3820
Direct labour cost	RM 854 (RM7 x 122/labour hour)	?

The direct labor rate is RM7 per hour. The time taken to complete Work D15 is twice the time to complete Work D14. Calculate the total cost per job/The direct labor rate was RM7 per hour. Job D15 took twice as long as Job D14 to be completed. Calculate the total cost for each job.