Cu 2 (5 dim): Aircool Ltd. manufactures products and uses normal costing for its finished products. The information for 2021 of Aircool is as follows: Budget Manufacturing overhead $9,065,000 Direct manufacturing labour costs $970,000 Direct manufacturing labour hours 36,000 Machine hours 185,000 Actual results $10,000,000 $1,030,000 200,000 On March 19th 2021, Job230 was completed. The job cost sheet of Job230 is: Direct materials used Direct manufacturing labour costs $14,000 1,000 Direct manufacturing labour hours 20 Machine hours 140 Required: (i) Calculate the cost of Job230 on March 19th 2021 (ii) Calculate the cost of Job230 on December 31st 2021. (iii) Comment on the normal costing method (Hints: students mention about advantages and problems of normal costing)