Crafted Glft Solutions Limited $($CGSL$)$ manufactures a varlety of excluslve glfts for children. CGSL purchases all the components $($direct

materlals$)$ but assembles and finishes the gifts in two departments: assembly and finishing. Assembly Is a labour$-$Intensive process,

whereas finishing is machine intensive. For $2022,$ CGSL has developed the following estimates:

During January $2022,$ It recelved and started processing orders for three different glft Items$-$train set, Hot Wheels truck and excavator

$-$whose detalls are as follows:

Assume the direct labour rate during January was the same as estimated at the beginning of the year. DurIng the month, CGSL

completed the entire order for both the Hot Wheels truck and excavator, but was able to bulld only $75\%$ of the units required to

complete the order for the train set. The assembly department Incurred overhead amounting to $$48,130$ during the month, whereas

the finishing department Incurred $$66,300.$

Requlred:

Compute the prime costs Incurred by each job during the month.

Compute the amount of overhead that would have been applied to the jobs during the month in the assembly and finishing

departments. $($Round "Predetermined overhead allocation rate" to $2$ decimal places.$)$

$3-$a$.$ Compute the total cost of the jobs completed during the month. $($Round your Intermedlate calculatlons to $2$ decimal places.$)$