Rahmat Sdn Bhd (RSB) manufactures products based on customer's specification. RSB uses job- costing system in recording the production costs. The business began its operation on 1 January 2022. Manufacturing overhead is applied on the basis of direct labour cost. The following information is related to 2022 operation: Budgeted direct labour cost Budgeted manufacturing overhead RM 200,000 250,000 Below is the information about Job A, B and C that were started in 2022: Production unit Direct material Job Job A 866 Job B 960 Job C 1,550 Direct labour RM RM 140,000 34,000 120,000 63,000 345,000 85,000 Job A and B were completed. 150 units Job A were sent to customer and received cash upon delivery. The rest of Job A will be delivered in January 2023. RSB decided to sell all jobs with profit of 60% of cost. Job C remained in production. Actual manufacturing overhead in 2022 is RM235,000. R.SB adjusts all under- and overapplied overhead to cost of goods sold. Required: a. Calculate the RSB's predetermined overhead rate. b. Calculate total cost for each job. (2 marks) (6 marks) c. Calculate cost of finished goods and ending work in process inventory (2 marks) d. Calculate the over or under-applied manufacturing overhead in 2022. (3 marks) e. Prepare journal entry to record: i) under or overapplied manufacturing overhead ii) cost of finished goods iii) the sale of finished goods. (7 marks)