Jenkins (Pty) Ltd uses an interlocking accounting system. The following transactions took place during the month of October 2022: Description Value R Material purchased on account 180 000 Materials issued to production Direct materials 150 360 Indirect materials 24 550 Maintenance of machinery which was paid for in cash 4 020 Sundry factory overheads purchased on credit 3 200 Labour paid for electronically Direct labour (16 000 hours) 240 000 Indirect labour 18 600 Selling and administration costs paid for electronically 53 095 Additional information: Manufacturing overheads are absorbed using direct labour hours. The predetermined overhead rate was calculated as R3 for October 2022. REQUIRED: Prepare the Manufacturing Overheads general ledger accou