per kg and 5 direct labor hours at 15 per Job FB69 at NW Fab, required 8 kg of direct materials at 16 hour. Job FB69 represents 4 units completed Data concerning overhead (indirect costs) are the following Normal # of Actual # of AB units Normal cost Actual cost Allocat base (AB) Cost center Purchasin Manufacturin Selling Administration AB units 150 000 400 000 120 000 200 000 166 000 kg purchased 378 00O Direct labour Hour 121 000l Units solds 212 00O of COGS 16 125 18 500 21000 4 400 0004633 200 15 000 20 000 20000 1/ What would be recorded as the nomal cost of job FB69 2/ What would be recorded as the actual cost of job FB69 3/ calculate the variance for job FB69 and interpret it. 4/ Calculate the selling price of the job if NW Fab requires 12% of ROS, comment on your results