Question 3 Royales Sdn Bhd (RSB) manufactures school uniform. The following information concerns its two main departments, Cutting and Sewing. Cutting Department Sewing Department Budgeted overhead RM100.000 RM500,000 Actual overhead RM110,000 RM520.000 Budgeted labour hours 50.000 10.000 Budgeted machine hours 10,000 50.000 Actual labour hours 51.000 19.000 Actual machine hours 10,500 52.000 The following data are details related to job order No. 114 for RSB: Direct materials RM20,000 Direct labour: Cutting Department Sewing Department 5,000 hours @ RM6 1,000 hours @ RM6 Machine hours spent in each department: Cutting Department Sewing Department 1,000 machine hours 1.450 machine hours Units produced 10,000 units Basis of overhead absorption rate for Cutting Department and Sewing Department is machine hour and labour hour respectively The selling price for the job include a mark-up on selling price of 30%. Required: Calculate overhead absorption rate for each department (2 marks) Calculate total cost and cost per unit for Job No. 114. (6 marks) Calculate the profit of Job no. 114. (2 marks)