please help me answer question (D). Thank you

Setia Berhad is a bracelets jeweller headquartered in Kuala Lumpur. The company uses job- order costing system and applies manufacturing overhead cost to jobs on the basis of direct labour hours (DLH). At the beginning of January, Setia Berhad had no work-in-process inventory or finished goods inventory. Balance in the raw materials inventory accounts for RM50,000 of direct materials at the beginning of January 2019. Jobs ANA, AYU and SARA were created in January. The company estimates a total of 560 DLH to be worked for the orders at a manufacturing overhead cost of RM196.000 The following transactions were recorded during the month: RM 350.000 275.000 40.000 Date Transactions Jan. 1 Raw materials (assuming no indirect materials) purchased for use in production Raw materials requisitioned for use in production 20% of the materials were classified as indirect materials Rental cost on building per annum 80% related to factory operations 20% related to sales office Salary and wages incurred: Direct labour (600 hours) Indirect labour Selling & administrative salaries 26 Utility incurred 70% related factory operations 30% related to selling & administrative activities 31 Depreciation recorded for the year 50% related to factory equipment 50% related to sales office equipment 31 Manufacturing overhead costs was applied to jobs 245.000 60.000 23.000 65.000 7,000 A summary of source documents reveals the following information: Job Material Requisition Slips RM70,000 | AYU 100,000 Labour Time Tickets RM80.000 for 190 hours 120.000 for 280 hours 45,000 for 130 hours 60,000 SARA 30.000 General Use 55.000 Jobs ANA and SARA was completed and sold for RM364,400 and RM508,800 respectively at the end of the month, and Job AYU was incomplete. Required: a) Prepare journal entries to record the transactions for January 2019. Exclude journal entries for source documents and the completion and sales of Jobs AYU and SARA in your answers. (10 marks) b) Prepare a Cost of Goods Manufactured Schedule for January 2019. (5 marks) c) Joumalise the adjusting entry to assign the under- or overapplied manufacturing overhead, assuming the balance is allocated entirely to Cost of Goods Sold. (3 marks) d) Assuming Setia Berhad received an order for a batch of limited edition bracelets for an upcoming expo. The batch order is for 1,000 similar units of bracelets. Discuss the suitability (applicability) of the current job order costing system in costing the batch order maris)