Question 2 (a) Krisi Boutique Sdn. Bhd. produces exclusive garments (in three production departments) based on orders received from boutiques. The newly employed costing clerk encountered problems in determining the factory costs of the various jobs completed. Calculate the predetermined overhead absorption rates (DAR) based on the following data: Departments 1 3 10.000 Budgeted Overhead Budgeted Machine hours Budgeted Labour hours Budgeted Prime Costs RM24,000 RM38.000 RM15.000 48,000 30.000 24.000 18.000 24.000 RM196.000 RM72.000 RM160.000 Direct labour hour The recommended basis of absorption are as follows: Department 1 Machine hour Department 2 Department 3 Percentage of prime costs (9 marks) b) KWK Sdn. Bhd. is involved in the business of manufacturing a special product in Kuala Lipis. The company received an order from a customer in the month of May 2021. The following costs were incurred for the order Direct material 9.000 units @ RM 12 per units Direct labour: Department 300 hours @ RM10 per hour Department 2 750 hours RMS per hour Direct expenses RM24.000 Machine hours involved in the two departments are as follows: Department 1 800 hours Department 2 250 hours Overhead absorption is based on machine hour for Department 1 and direct labour hours for Department 2. Selling and distribution overhead is 20% on production costs while administrative overhead is 10% on prime costs. Additional information for the cost centers is as follows: Details Budgeted overhead (RM) Budgeted direct labour hours Budgeted machine hours Department 1 40.000 1,500 Department 2 60,000 2,500 2000 1.000 Required: Prepare a Job Cost Sheet for the above order showing prime cost production cost total cost and the profit if the total sales were RM350,000 (16 marks) 125 ml