\f\f(iii) (M (V) M) (vii) (viii) Labour hours recorded at each department are as follows: Moulding department 120 hours Assembling department 310 hours Finishing department 80 hours Labour rate per hour at moulding, assembling and finishing department is RMS, RMS and RM? respectively. The business policy is to set general and administrative expenses 20% of prime cost and 10% of production cost for the selling and distribution expenses. A cost of Rlvl2,300 was paid for hire of special moulding machine to produce the juice blender. A consultancy cost of RMBOD was incurred to have an engineer monitor the used of the machine. Finance cost of RN11 ,500 is incurred to partly covered cost for payment of the special moulding machine. Overhead expenses was absorbed based on machine hours for moulding and nishing department and labour hours for assembling department. Aragorn Sdn. Bhd. set a prot margin of 25% on selling price for the juice blender. Required: (a) Prepare thejob cost sheet forjob order No 20211014 and determine the selling price. (20 marks) (b) Job costing is a form of specic order which applies where work is undertaken for customer special order. Describe the purpose of preparing a job cost card and state its THREE {3} functions