Bobi Ltd is a company specialising in custom made bags to suit each client's specific requirements. Below are details of two orders: On the 3d of January 2021, Client Hileni placed an order for 180 toddler back packs at an agreed invoice price of N$140 per unit. This order was completed on the 18th of February 2021. On the 14th of February 2021, Client Cleophas placed an order for 130 tablet pouches at a selling price of N$95. The production employees went on a wage strike from the 25th of February 2021, which is still not resolved. Consequently, client Cleophas's order is work in process. Direct material Purchased: N$22 000 Issued to production: Client: Hileni N$8 650 Client: Cleophas -N$4 270 Client: Hileni - N$5 600 Client: Cleophas -N$2 200 Budgeted manufacturing overheads N$21 000 Manufacturing overheads are absorbed using a machine hour basis. The normal monthly capacity is 600 machine hours. Direct labour Manufacturing overheads Adjustment for over/under applied overheads is done to the cost of goods sold. Actual manufacturing overheads totalled N$9 000. Client: Hileni - 175 hours Machine hours Client: Cleophas-95 hours Mark Sub- total Requirement Total Calculate the total cost of Client Hileni's order; and the accumulated cost thus far of client Cleophas's incomplete order. 2.2.1 10 10 2.2.2 Calculate if Bobi Ltd over or under applied overheads. Did Bobi Ltd make a profit on client Hileni's order? Provide calculations to support your answer. 13 2.2.3 18 Note: Show all the necessary workings or steps that are required to reach the answer. Marks are available for these Total 18