Indah Arkitek uses job costing methods to identify construction project costs. The company offers consultation services and also house plan sketches to customers. The table below reports for three ongoing projects for the month of October 2023. The overhead cost for the month of October 2023 is RM21,000. The overhead cost absorbed into each project is based on the total hours of the plan designer. The predetermined overhead cost is RM120 for each designer's hour. Projects A and B will be completed in October 2023 while project C is expected to be completed in November 2023. a) Calculate the remaining work in process (work in process) for the month of October 2023. b) Calculate the balance of the overhead account at the end of the month and explain the position