Question 2 (16 marks) Ryan's Sportswear Ltd. is a company specialized in manufacturing sportswear. The company uses a job-order costing system. In the beginning of the year, the company's founder Mr. Ryan made the following estimates for the two departments involved with producing sportswear: Department A Department B Direct materials costs $110,000 $100,000 Direct labor hours Machine hours 2,000 10,000 80,000 1,000 Variable manufacturing overhead per labor hour $0.5 $2 Variable manufacturing overhead per machine hour $1 $0.2 Fixed manufacturing overhead cost $60,000 $50,000 Wage per labor hour $10 $10 The company has recently completed Job 100 with the following cost information: Department A Direct labor hours Machine hours Direct materials cost 10 Department B 200 100 10 $5,000 $3,000