Cergas Jaya Sdn. Bhd. Manufactures wheelchairs is based on customer's specification. The company uses job oder costing to accumulate the cost of each job. In January 2020, the company incurred manufacturing costs as follows: RM Purchased of raw materials on credit 54,000 Other manufacturing overhead excluding indirect materials and indirect labour. 59,800 The company applies overhead costs based on direct costs. Below are the estimated overhead costs. RM Manufacturing overhead costs Direct labour costs 562,500 750,000 The company received two jobs; A26 and A27. Data concerning these jobs are as follows: A26 (RM) A27 (RM) Direct materials Direct labour 27,000 50,000 21,000 20,000 Indirect materials: Indirect labour 3,000 2,000 The company completed both jobs and sold on credit RM150,000 for job A26 and RM95,000 for job A27 Required: (a) Determine the predetermined overhead rate (round off the answer to 2 decimal places) (2 marks) (Ans: 75%) (b) Calculate the total costs for jobs A26 and A27. (5 marks) (Ans A26 RM114.500 A27 RM56,000. Total RM170,500)