Required : Calculate the total profit or loss attributable to the Job 123 for the company.

2) Union Sdn Bhd manufactures electrical tools which divided cost centers into Department A, B and C. The company budgeted costs data as given the following Cast centers Department A Department B Department C Budgeted OH (RM) 38,500 75,088 40,964 Basis OH absorption 22,000 machine hours 19,760 machine hours 41,800 labor hours The related & relevant actual manufacturing costs for Job123 reveals as below. RM6,780.10 RM39.60 Direct material requisitioned Direct material returned to stores Direct labor Department A Department B Department C 146 hours at RM4.80 per hour 39 hours at RM5.70 279 hours at RM6.10 per hour per hour RM59.00 Hire special machine cost Machine hours Department A Department B Selling price Admin & general OH Selling & distribution ON 411 hours 657 hours RMI 7.200 10% of production cost 12% of selling price