Big Adventure Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: The actual material and labor costs charged to Job \#432 were as follows: Big Adventure Corporation applies manufacturing overhead costs to jobs on the basis of direct manufacturing labor hour using departmental rates determined at the beginning of the year. Required: 1. Calculate the total costs allocated to Job \#432. (5 marks) 2. Provide the journal entries: a. Direct materials requisitioned to production. b. Direct labor charged to production. c. Overhead allocated to production. d. If the actual overhead for job \#432 is RM85,000, show the journal entries for over or under applied overhead. (10 marks)