Miaw Piaw Enterprise manufactures various machines part to customer specifications. The company has three production departments Assembly, Molding and Machining involves in producing the product and uses job order costing. The company applies overhead cost to jobs on the basis of direct labor hours. At the beginning of 2021, the management accountant estimate the following data for three (3) production departments: Assembly Molding Direct labor Hour Manufacturing overhead 3,000 RM405,000 2,800 RM350,000 2,500 RM270,000 Machining The company spent the whole month of August working on Job No. 1010 for 60 custom made machine parts. The cost data relating to Job No. 1010 are as follows: Assembly Department Material Acquisition Form Material-Steel 17.5 kg RM50 per kg Material Glass 4 meter RM20 per meter Employee Time Ticket Skilled worker 2 hours Unskilled worker 5 hour Molding Department Material Acquisition Form Material purchased was RM2,500 but returned to supplier RM1,000 due to damage. Employee Time Ticket Skilled worker 3 hours Unskilled worker 6 hour