Job 150 was recently completed for Liwa manufacturing Co. The following data have been recorded on its job cost sheet: The company applies manufacturing overhead on the basis of number of units produced. The company estimates that the Manufacturing overhear for the year will be AED 840,000 and the number of units produced 200,000 units. The job is completed and the company sold it on account for AED 167,000 and its cost was AED 132,000. Required: 1- Calculate the direct materials for the job 150. 2- Record the entries for completion of the job and selling it