(c) Calculate the actual manufacturing overhead and the applied manufacturing overhead. (3 marks) (Ans: Actual MO: RM64,800: Applied MO: RM52,500) (d) Determine the over-applied or under-applied overhead. (2 marks) (Ans: Under-applied RM12,300) (e) Prepare the journal entry for (d) above. (1 mark) (f) Prepare journal entries to record the total purchase of raw materials, direct costs assigned, applied manufacturing overhead costs, job completed and sales for January 2020. (Omit the explanation). (7 marks)