Buble Bee Sdn Bhd is engineering company which uses job costing to attribute costs to individual products and services provided to its customers. The company has three production departments which are Machining, Assembly and Finishing Department and the allocation basis is machine hours, direct labour hours and direct labour cost respectively. It has commenced the preparation of the budgeted data for 2020 and has identified the following budgeted costs:

	Machining	Assembly	Finishing
Direct material cost	RM510,000	RM650,000	RM350,000
Direct labour cost	RM130,000	RM420,000	RM240,000
Production overhead cost	RM600,000	RM250,000	RM180,000

The number of machine and labour hours budgeted for 2020 is:

	Machining	Assembly	Finishing
Machine hours	50,000	4,000	5,000
Labour hours	10,000	25,000	16,000

Job 565 was started in January to produced 80 units of product Y and the job was completed in May. The followings data are related to the job:

Direct materials RM2,400

Direct labour RM1,500

Administration expenses RM500

	Machining	Assembly	Finishing
Machine hours	45	5	4
Labour hours	10	15	12

Selling expenses RM300 The job requires:

Required:

1. Calculate pre-determined Overhead Rate (OAR) for each department.
2. Prepare job cost sheet for Job 565 by showing clearly prime cost, production cost and total cost for the job. Calculate cost per unit for product Y.
3. Compute the selling price per unit of product Y if the profit margin is 20% of the total cost.
4. Assume that in 2020, the actual data gathered for Machining and Assembly Departments are as follows:

	Machining	Assembly
Production overhead	RM640,000	RM300,000
Machine hours	52,000	3,800
Labour hours	9,700	31,000