Question 3 (20 Marks) Bryt Morning Ltd provides the service of F&B equipment repairs to hotels and restaurants. On 1 Jan 2021 there was one uncompleted job in the workshop/ factory The job card details are as follows: Job card no: 632 Cost to date: $ Direct Materials 725 Direct Labour ( 140 Hrs) 360 Factory overhead ( $2 / direct labour hr) 280 Total 1365 During January, 3 new jobs were started and cost of production were as follows: Direct Materials: Issued to: $ Job 632 2280 Job 633 1750 Job 634 4380 Job 635 4575 Damaged inventory written off in Stores 1300 Materials transfer: From Job 634 to Job 633 350 From Job 632 to Job 634 820 Materials returned to Store: From Job 632 870 From Job 635 380 Direct labour recorded: Job 632 430 hrs Job 633 600 hrs Job 634 380 hrs Job 635 510 hrs Cost of labour during January 2021 was $ 3.25 / hr Production overhead is absorbed at the rate of $2 per direct labour hr Completed jobs were delivered and invoiced as soon as completed with details as follows: Invoiced amount - $ Job 632 8,300 Job 634 7,900 Job 635 8,750 Administration and marketing overheads are absorbed to arrive at the cost of sales at the rate of 18% of factory cost. Required: a) Prepare job accounts for individual jobs b) Prepare summarised job cost cards for each job and calculate profit on each completed job ..END OF PAPER.