Problem 2 (18 Points) Bulaksumur Corp operates in the real estate industry. It employs a job-order costing system with labor hours as the cost driver. The company estimated overhead cost for the year would be Rp960,000 and labor hours would be 15,000. The following information is from the month of December of the current year: House B House C House D House A December construction activity: Materials Rp80,000 Direct labor cost Rp24,000 Machine hours 400 Labor hours 1,200 Rp84,800 Rp36,000 700 1,800 Rp57,200 Rp14,000 900 800 Rp65,000 Rp21,000 800 1,500 Actual overhead cost incurred in December was Rp345,000. House B and House D were completed and sold for a total price of Rp650,000. House A was completed but not yet sold and House C was in process. Period costs totaled Rp42,000 and the income tax rate is 35%. Required: Compute the amounts of the following items: A. Cost of goods manufactured for December of the current year (3 points). B. Work in process (3 points). C. Overhead variance (determine if it is over/underapplied) (3 points) D. Adjusted cost of goods sold, assuming overhead variance is immaterial (3 points). E. Adjusted net income using the COGS from part D. (3 points) F. Ending finished goods inventory (3 points)