Super Designs Ltd ("SOL") is in tlr business of designing and manufacturing tables with marble to customized SDL uses a normal job costing System to determine their product cost. Designers are paid an hourly rate of S200. The skilled CaFterS to assemble the are paid per Machines equipment are utilized to Cut, trim and marble and materials used. Manufacturing overhead ("MOW) is applied using machine hours. For 202X, SDL budgeted for MOH and estimated Of machine hours required for production to be S .000 Ewurs mcg'th. SDL closes MOH variance to Cost of Goods Sold (COGS) at Of each calendar On NOV 30, 202X in (W W) XCOunt had a debit Of S46.700. This comprises Of an amount paid to designers for Job and the remainder for On in NOV In 202.X, SDL started Job and Material COSt and time during are given Job 1025 1026 1027 Nurntxr Of Direct labour h (DLII) 672 Designer hours 25 Job 1027 Were completed in Dec. 202X information relating s operations in Dec are ( is an order from a boutique hotel for tables. to human error during thc cutting pmss more spoilage of marble was incurred than normally. This resulted in material COSI than normal. This extra COSI is included in 202X material ust for 1027. The agreed upt price for Job g 1027 was TIW job Was and delivered in 202X. (2) Job and remain uncompleted at the end of Dec (3) Job S102S has not been 'klivered to the customer at tlk end Of 202X. c 2022 'St.fss' IOA Ny (4 ) MO EI incurred for the 31 Dec 202X to Applied MOH up till 30 Nov 202X was S48S, 100.