QUESTION 2B (10 MARKS: 24 MINUTES) Mega Cabin & Container Sdn Bhd (MCCSB) is a professional manufacturer of customized container buildings with more than 15 years of experience. It is located in Putrajaya, Malaysia. MCCSB uses a job order costing system with two direct cost categories (direct materials and direct labour) and one indirect cost pool assembly support). Direct materials and direct labour costs are paid for on a contract basis. The costs of each are known when direct materials are used or when direct labour hours are worked. Direct labour hour is the basis for allocating the assembly support costs. In the year 2020, MCCSB worked on two jobs: Light Duty Job and Heavy Duty Job. The construction period for Light Duty Job was from February until June 2020. On the other hand, Heavy Duty Job was constructed from May until October 2020. Before the construction started, MCCSB had estimated that the assembly support costs would be RM17,600,000 and the direct labour hours would be 440.000. However, at the end of 2020, MCCSB found that the actual costs of assembly support were RM16,800,000 and 400,000 direct labour hours were actually used. Furthermore, MCCSB also found that Light Duty Job has incurred direct materials and direct labour costs in the amount of RM213.100 and RM72,500, respectively. While the direct labour hours spent were 1,940. In addition, as for Heavy Duty Job, the direct materials and direct labour costs used were RM254.900 and RM82.260, respectively. The direct labour hours consumed for this job were 2.000. Calculate the following: (1) budgeted indirect cost rate (1 Mark) (ii) actual indirect cost rate (1 Mark) (b) Calculate the total manufacturing costs for the Light Duty Job and the Heavy Duty Job using: (i normal costing (3 Marks) (ii) actual costing (3 Marks) 7 BKM2013 MANAGEMENT ACCOUNTINGT (c) Based on (b) above, which costing method is preferable for MCCSB in determining the total manufacturing costs of Light Duty Job and the Heavy Duty Job? Provide justification for your