QUESTION 1 Part A JD Casing House designs and produce customised hand phone casing. Below are the percentage costs allocation based on job costs sheets for the month of September 2021: . Job Flower design: Direct materials (36.5%), direct labour (39%) and manufacturing overhead (52%) . Job Modern design: Direct materials (23.5%), direct labour (35%) and manufacturing overhead (20%) . Job Anti-shock: Direct materials (40%), direct labour (26.0%) and manufacturing overhead (28%) Additional information on costs incurred during the month of September 2021: i. Total material used amounted RM32,800 for all three jobs. ii. Total labour cost assigned to all jobs are amounted to RM40,000 (65% direct and 35% indirect). iii. Manufacturing overhead cost incurred includes indirect material RM30,000 and machine maintenance RM16,000 Required (a) Prepare the journal entries to record assignment of direct materials, direct labour and manufacturing overhead for all job production at the end of September 2021. Omit the explanation. (6 marks) (b) Assume Job flower design and modern design are completed at the end of the month of September 2021. Compute and prepare the journal entries for the job completed. (4 marks)