Q1: A manufacturing company produced 68 job orders during the year 2021. Consider the following information about the job order No.68: Actual quantity of units of direct materials used 60 units Budgeted quantity of units of direct materials to be used 50 units Actual cost per unit of direct materials $ 25 Budgeted cost per unit of direct materials $ 30 Actual number of direct labor hours worked 85 DLH Budgeted number of direct labor hours to be worked 75 DLH Actual wage rate per direct labor hour $ 16 Budgeted wage rate per direct labor hour $ 16 Actual number of machine hours operated 120 MH Budgeted number of machine hours to be operated 140 MH Additional information: Actual total indirect costs for all jobs $ 12000 Budgeted total indirect costs for all jobs $ 10000 Actual total number of direct labor hours worked for all jobs 4000 DLH Budgeted total number of direct labor hours to be worked for all jobs 3000 DLH Actual total number of machine hours operated for all jobs 5000 MH Budgeted total number of machine hours to be operated for all jobs 4000 MH Required: Calculate each of the following: 1. Direct material costs for job order No.68 if actual costing system is used = $ 2. Direct labor costs for job order No.68 if budgeted (normal) costing system is used = $_ 3. Cost allocation rate per direct labor hour if actual costing system is used = $ 4. Cost allocation rate per machine hour if budgeted (normal) costing system is used = $_ 5. Indirect cost allocated to job order No.68 if budgeted (normal) costing system is used and number of direct labor hours base is used = $