Question 3 Perniagaan Angsana uses departmental cost driver rates to apply manufacturing overhead costs to products. Manufacturing overhead costs are applied on the basis of machine-hours in the Machining Department and on the basis of direct labor-hours in the Assembly Department. At the beginning of 2021, the following estimates were provided for the coming year: Machining Assembly Direct labor-hours 10,000 90,000 Machine-hours 100,000 5,000 Direct labor cost RM 80,000 RM720,000 Manufacturing overhead costs RM250,000 RM360,000 The accounting records of the company show the following data for Job #846: Machining Assembly Direct labor-hours 50 dlh 120 dlh Machine-hours 170 mh 10 mh Direct material cost RM2,700 RM1,600 Direct labor cost RM 400 RM 900 Required: (a) Compute the manufacturing overhead allocation rate for each department [4 marks] (b) Compute the total cost of Job #846. [8 marks) (c) Provide possible reasons why the company uses two different cost allocation rates. [8 marks]