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PART B Cemerlang Enterprise uses a job order costing system. Job overhead is applied based machine hours. In December 2020, the top management estimated the following production data for 2021 in setting its predetermined overhead rate: Machine hours Direct labour hours Total overhead 52,000 25,200 RM780,000 Two jobs completed during 2021 were No. 223 and No. 224. The job order cost sheets showed the following information about these jobs: Direct material cost Direct labour hours Machine hours No. 223 No. 224 RM59,250 RM73,600 450 230 900 450 Direct labour workers are paid RM12 per hour. Continued... Required: i. Compute the predetermined overhead rates for 2021. (2 marks) ii. Determine the total cost of Jobs No. 223 and No. 224. (4 marks) iii. Actual data for 2021 are as follows: Machine hours 51,600 Direct labour hours 23,900 Overhead RM764,000 Calculate the amount of underapplied or overapplied overhead for the year ended 31 December 2021. (2 marks) iv. Samsudin believes actual manufacturing overhead should be charged to jobs. Do you agree? Why or why not? (2 marks) [TOTAL: 20 MARKS