PT BANU MOLIR produces on the basis of buyer's order. The information obtained from the company's accounting records during June 2002 is as follows. Work-in-progress inventory IDR 72,500. Purchase of materials on credit IDR 215,000. The use of materials is IDR 195,000 (including IDR 13,000 which is the use of auxiliary materials). Labor costs incurred IDR 136,000 (including IDR 12,000 is indirect labor costs). Total factory overhead costs incurred during the month of June 2002 was IDR 92,000. Factory overhead costs are charged to products at 80% of direct labor costs. Order No. 0901 with a total cost of IDR 152,000 completed at the end of June 2002 and sold on credit with a profit of 30% of the cost of goods. From this information: 1. Make a journal of purchasing materials, using materials, assigning labor costs to products, actual factory overhead costs, charging factory overhead costs and closing the difference in factory overhead costs to cost of goods and finished goods. 2. Compute the value of work-in-progress inventory at the end of June 2002 3. Compute the selling price for Order No.0901