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A. Syarikat Aman, Soda. Bbd (SASB), which began operations on 1 January 2019, reported the following information (KM) Estimated manufacturing overhead 606,000 Actual manufacturing overhead 639,900 Estimated direct labour cost 420,090 Actual direct labour, cost 500,090 Total debits in the Work-In-Process account 1,820,000 Total credits in the Finished Goods account 920,090 SASB uses a normal costing system and applies manufacturing overhead to jobs on the basis of direct labour cost. A 60% markup is added to the completed production when finished goods are sold. On 31 December 2019, job no. 18 was the only job in process. The job had direct material and direct labour, charges of RM16,500 and RM36,000, respectively. REQUIRED: (a) Discuss THREE (3) criteria that differ job-order costing from process costing. (3 Marks) (b) Calculate the overapplied or underapplied manufacturing overhead for SASB and prepare a journal entry to record the amount of overapplied or underapplied overhead. (3 Marks) (c) Determine the total costs of direct materials used in production. (2 Marks) (d) Determine the balance the SASB would report as ending work in process inventory. (2 Marks)