Kay Kee Limited (KKL) is a company that manufactures customized toy racing cars complete with all kinds of gadgetry. KKL purchases all the components (direct materials) but assembles and finishes the cars in two departments: assembly and finishing. Assembly is a labour-intensive process, whereas finishing is machine intensive. For 2018, KKL has developed the following estimates Overhead amount Direct labour-hours Direct labour rate per hour Machine-hours AssemblyFinishing $399,600 $637,150 45,600 $ 22.00 13.00 18,170 127,400 5,280 During January 2015, it received and started follows processing orders from three customers, whose details are as Number of cars Direct materials/unit Direct labour-hours/unit (assembly) Direct labour-hours/unit (finishing) Machine-hours/unit (assembly) Machine-hours/unit (finishing) Job 2018-K001 400 81 20.0 5.0 0.8 1.0 Job 2018-S001 800 $102 8.0 3.0 1.0 2.0 Job 2018-M001 500 $ 33 7.0 1.5 0.9 1.8 Assume the direct labour rate during January was the same as estimated at the beginning of the year. During the month, KKL completed jobs 2018-S001 and 2018-M001 but was able to complete only 75% oof the units required to complete job 2018-K001. The assembly department incurred overhead amounting to $58,160 during the month, whereas the finishing department incurred $99,460 Required 1. Compute the prime costs incurred by each job during the month. S001 Job 2018-M001 Prime costs