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*production overhead absorption rate for the sewing department and finishing department are based on machine hours and direct labour hours respectively.

ABC Kindergarten is planning for their yearly concert. Maria, the owner of the kindergarten approached a talented seamstress to fulfill the theme of the concert. The seamstress gives two options for her to decide. Order A is the Princess Julia costume whilst Order B is the Sweet Jimmie costume. Costs for each costume: Cost Order A Costume : Princess Julia 2 meters Order B Costume : Sweet Jimmie 2.5 meters 1.5 meters 2 meters Fabric : Organic cotton $9 per meter Fabric : Recycled fibers $8 per meter Professional designer's fees Direct labour rate per hour Direct labour hour Machine hour Overhead absorption rate : Sewing department Finishing department Hire of special sewing machine Clerical expenses Delivery charges Profit calculation $20 $6 5 hours 2 hours $35 $5 4 hours 2 hours $5 $3 $7 $4 $22 5% of Prime Cost $10 20% on margin 7% of Production Cost $10 20% on mark up Required: Prepare a job cost sheet, calculate prime cost, production cost, total cost and selling price if Maria decided to choose costume Order B