Q1-XY company uses job order cost system for31/12/2016, these costs were incurred on the following: Inventory 1/1/2016: A-direct material 80 units $15 Events that accrued during the period were: Raw material purchase is 120 units @@$17 2- Element costs that spent during the period: Direct material direct labor hours Departx Depart. y Depart. x Depart.y 300 machine hours Depart.x Depart.y 180 hours 300 Job (b3) 60 units 40 units 500hours Job (b4) 50 30 350+ 50 over time 200 200 450 Material issued for use under (FIFO) method. 4-F.O.H, applied at 4$ per direct labor hour of Depart (X) and 35 per machine hours for department of (Y) 5- The actual factory overhead during the period are (indirect material $3100, indirect labor 1250S. Indirect expenses 2000$) Compute the cost of direct material for Job (b3). 1- Compute the cost of applied factory overhead job(b3) and job (b4) and actual cos factory overhead and journals entries for all, If you know the reason for the Variance was rung in estimated