SECTION B This section consists of 4 questions. Answer all questions. QUESTION 1 Cergas Jaya Sdn. Bhd. Manufactures wheelchairs is based on customer's specification. The company uses job order costing to accumulate the cost of each job. In January 2020, the company incurred manufacturing costs as follow: RM 54,000 Purchased of raw materials on credit. Other manufacturing overhead excluding indirect materials and indirect labour. 59,800 The company applies overhead costs based on direct labour costs. Based are the estimated overhead costs. RM 562,500 Manufacturing overhead costs Direct labour costs 750,000 The company received two jobs; A26 and A27. Data concerning these jobs are as follows: A26 RM 27,000 A27 RM 21,000 Direct materials Direct labour 50,000 20,000 Indirect materials 3,000 Indirect labour 2,000 The company completed both jos and sold on credit RM105,000 for job A26 and RM95, 000 for job A27. Required: a) Determine the predetermined overhead rate. (Round off the answer to 2 decimal places). b) Calculate the total costs for jobs A26 and A27. c) Calculate the actual manufacturing overhead and the applied manufacturing overhead. d) Determine the over-applied or under-applied overhead. e) Prepare the journal entry for (d) above. f) Prepare journal entries to record the total purchase of raw materials direct costs assigned, applied manufacturing overhead costs, job complete and sales for January 2020. (Omit the explaination)