Drinker Ltd received an order for 1200 bottles of champagne. The units were manufactured as Job #525 and passed through three cost centres. Mixing, Bottling and Packing whose overhead absorption rates are as follows: Mixing $80 per machine hour Bottling $36 per labour hour Packing $48 per man hour The following production costs and data were recorded: Direct Materials $5,040 Labour: Mixing Bottling Packing 320 hours @ $22.00 per hour 560 hours @ $16.00 per hour 240 hours @ $18.00 per hour 160 machine hours were recorded in Mixing, and General and Administration overheads are absorbed at 20% of production cost. Profit is calculated at 40% mark-up. Required: A. Calculate the total cost and selling price for job # 525 showing a summarized job card. (20 marks) B. Prepare the Job Account for job #525. marks) (5