Mukmin Mukminat Sdn Bhd produces and sells an energy food called 'Moshi' for Southern Area in Peninsular Malaysia. The production of 'Moshi' comes from 3 different production departments, namely PD1, PD2 and PD3. In the month of January 2018, a special order for 'Moshi' was received. This order was recognized as Job No. 151 and has incurred the following cost: Element of Expenses Direct material Direct labour (from all departments) Hire of special machine Administration expenses Selling and distribution expenses Additional information for Job No. 151: 1. RM 22,250 5,360 5,000 20% on Production cost 2,566 The company is using departmental overhead rate. The details are as follows: 2. Direct labour PD1 150 hours PD2 PD3 200 hours 400 hours hours (DLH) Machine hours 300 hours 350 hours 320 hours (MH) Overhead rate (OAR) RM3.00 per MH RM4.00 per MH RM4.40 per DLH The production overheads cost is absorbed based on machine hours for PD1 and PD2; and direct labour hours for PD3. 3. The management has set a profit of 30% on selling price for Job No. 151. Required: a. Prepare a Job Cost Sheet for Job No. 151 and show clearly the prime cost, total production cost, total cost and the selling price. (6 marks)