Classique Ltd manufactures specialty crockery for restaurants. The following data have been recorded for Job BMZ, which was recently completed. Direct materials used cost $6,300, the estimated direct materials costs were $5,900. There were 180 direct labour hours worked on this job at a direct labour wage rate of $21 per hour; the estimated direct labour wage rate was $20 per hour. There were 75 machine hours used on this job. The predetermined and actual overhead rates are $29 and $32 per machine hour used, respectively.

Q1: What is the total manufacturing cost of Job BMZ using actual costing? Answer: $12,480

Q2: How would the wages of gardeners working on factory compound usually be classified? Answer: Indirect labour and product cost.

Required: Show all of your work for Q1 and Q2.