Q: Using the company's proposed costing system, calculate the total cost to manufacture each of 5 jobs detailed in Exhibits 6 and 7. Exhibit 6: Sample Customer Order Data of Varying Mfg Complexity \begin{tabular}{|c|c|c|c|c|c|c|c|} \hline Customer Name & Order & Design \& Fabric & \begin{tabular}{c} Qty (\# of \\ pieces) \end{tabular} & \begin{tabular}{c} Fabric used \\ (meters) \end{tabular} & \begin{tabular}{c} Sales Value \\ (PKR) \end{tabular} & \begin{tabular}{c} Direct Material \\ Cost (PKR) \end{tabular} & \begin{tabular}{c} Other Direct \\ Costs (PKR) \end{tabular} \\ \hline AS & Pillowcase & \begin{tabular}{c} Multi-colored \\ with design \end{tabular} & 1512 & 544 & 469612 & 329295 & 6513 \\ \hline AS & Duvet Cover & \begin{tabular}{c} Multi-colored \\ with design \end{tabular} & 342 & 1614 & 877642 & 618783 & 79612 \\ \hline Cl & Pillowcase & Plain & 1400 & 634 & 294063 & 222682 & 69805 \\ \hline CD & Duvet Cover & Plain & 200 & 1048 & 36202 & 292510 & 3209 \\ \hline & Flat Sheet & Plain & 400 & 1105 & 301650 & 213819 & 70206 \\ \hline \end{tabular} Exhibit 7: Manufacturing Time per Customer Order \begin{tabular}{|c|c|c|c|c|c|c|c|c|} \hline & & & & \multicolumn{4}{|c|}{ Processing time per piece (mins) } & \\ \hline Customer Name & Order & Design \& Fabric & Qty (pieces) & Cutting (mins) & Stitching (mins) & Inspection (mins) & Packing (mins) & Sales Value (PKR) \\ \hline AS & Pillowcase & \begin{tabular}{l} Multi-colored \\ with design \end{tabular} & 1512 & 1.8 & 1.9 & 1.5 & 1.8 & 469612 \\ \hline AS & Duvet Cover & \begin{tabular}{l} Multi-colored \\ with design \end{tabular} & 342 & 6.1 & 8.2 & 3.6 & 3.2 & 877642 \\ \hline Cl & Pillowcase & Plain & 1400 & 1.5 & 1.5 & 1.2 & 0.9 & 294063 \\ \hline CD & Duvet Cover & Plain & 200 & 4.9 & 5.2 & 2.1 & 1.9 & 362702 \\ \hline Cl & Flat Sheet & Plain & 400 & 1.2 & 0.6 & 0.6 & 0.5 & 301650 \\ \hline \end{tabular}