QUESTION 3 Apokes Sdn Bhd (ASB) produces pipes used for the projects. Each job is unique. In January 2022, MSB has completed all the outstanding orders. In February 2022, MSB worked on only two (2) jobs, A1 and A2 : 5 Direct labor was paid at the rate of RM26 per hour. Manufacturing overhead costs were applied at the rate of RM20 per direct labor hour. Only Job A1 was completed in February 2022. REQUIRED: (a) Calculate the total cost for Job A1 and Job A2. (b) A total of 1,100 pipes were produced for Job A1. Calculate the pipe cost per unit. (c) Job A1 was completed and sold at price of total cost plus 40 percent margin. Prepare the journal entries for each of the following: (a) Transferring Job A1 to finished goods. (ii) Transferring Job Al to cost of goods sold (COGS) and to record the sales. (d) Calculate the ending balance of the Work in Process inventory account for Job A1 and Job A2. (e) Discuss THREE (3) differences between Job-Order Costing and Process Costing. Support your answers with examples