How to solve b) and c)

SOALAN 2 Titin Company uses a job order costing system and applies overhead to products on a direct labor, hour basis. Budgeted manufacturing overhead costs and estimated direct labor hours for the current year are RM400,000 and 20,000 hours respectively. The following information is provided: . Account balances on October 1: . Work in progress (Work No. 25) RM25,000 Inventory of finished goods (Job No. 23) RM45,000 Raw material inventory RM15,000 Purchase of raw materials RM45,000 on credit. . There are three works carried out in October. Direct material costs, direct labor costs and direct labor hours used for each job are as follows: work Direct material Direct labor Direct labor hours 25 RM 5,000 RM 3,000 200 26 20,000 12,000 800 27 15,000 9,000 500 total RM40,000 RM24,000 1,600 Actual manufacturing overhead costs involved in October consist of the following cost items: Indirect material RM10,000 Indirect labor RM 7,500 Factory depreciation RM12,000 Other overhead costs RM 6,000 Job 25 and Job 26 were completed in October. . Job sales in October are: Work 23 RM67,000 Work 25 RM74,000 Required: a. Calculate the Company's predetermined rate of manufacturing overhead. b. Prepare a journal entry to record the transactions that occurred in October. c. Prepare an adjusting entry for the month of October. Any adjustments from overabsorbed or underabsorbed overhead are charged to the cost of goods sold account