Question 26 - 30 is a continuous question. Sabrina The Teenage Wierd Sdn. Bhd. uses a job order cost system and applies factory overheads based on direct labour cost. Overhead absorption rate (OAR) for 2018 are 200% for department A and 50% for department B. Job 8783, started and completed during 2018, was charged with these costs. Department A (RM) Department B (RM) Direct materials (DM) 100,000 50.000 Direct labours cost (DL) 30,000 Factory overheads (FO) 40,000 Selling, marketing, promotional and distribution costs is expected at 15% from the production cost or product costs while administrative costs incurred is RM240,000 per annum. 26. Direct labour costs for department A should be: A. RM 10,000 B. RM 20,000 C RM 30,000 D. RM15,000 27. Factory overheads for department B should be: A. RM 10,000 B. RM 20,000 c. RM 30,000 D. RM 15,000 28. Production costs or product costs for Job 8783 should be: A. RM 225,000 B. RM 255,000 c. RM 252,000 D. RM 525,000 29. Selling, marketing, promotional and distribution costs should be: A. RM 33,750 B. RM 38,250 C. RM 37,800 D. RM 78.750 30. Total production costs should be: A. RM 533,250 B. RM 498,750 C. RM 529,800 D. RM 843,750