Comel Industries uses a job costing system and apples overhead on the basis of direct labor hours. At the beginning of 2019, management estimated that 200.000 direct labor hours would be worked and RM 600,000 of overhead costs would be incurred. Pada tahun tersebut, jam sebenar bekerja syarikat adalah 220.000 jam buruh langsung dan menanggung kos pengeluaran berikut During the year, the company worked 220,000 direct our hours and incurred the following production costs Jenis kos/Type of Costs Jumlah Kos Total Costs IRM 140.000 100.000 50.000 90.000 80.000 Buruh tak langsung Indirect labour Bahan tak langsung Indirect material Insuran hartanah (B0% untuk bangunan kilang Property insurance (80% is for factory building) Utiliti kilang Factory utilities Pembaikan dan penyelenggaraan (80% untuk peralatan klang Repair and maintenance (80% is for factory equipments) Susuna peralatan Klang Depreciation for factory equipment Bahan langsung digunakan Direct material used Bunuh langsung Direct labour 180.000 540.000 700,000 Comell Industries menyiapkan Kerja D14 dan Kerja D15 pada bulan Disember 2019. Kos-kos berkaitan dengan kerja-kerja tersebut ada seperti berikut Cornell Industries completed Job D14 and Job DiS in December 2019. The costs related to the jobs were as follows: KerjalJob D14 Kerja Job D15 Kos bahan RM 1850 RM3820 langsung Direct material cost Kos buruh RM 854 2 langsung Direct labour (RM7 x 122 jam cost buruhilabour hour Kadar buruh langsung ialah RM7 per jam. Masa yang diambil untuk menyiapkan Kerja D15 adalah dua kali ganda masa untuk menyiapkan Kerja D14. Kirakan jumlah kos setiap kerja The direct labour rate was RM7 per hour. Job D15 took twice as long as Job D14 to be completed. Calculate the total cost for each job