Senangin Corporation uses a job-order costing system and applies overhead on the basis of direct labor hours. At the beginning of the year, management estimated that 125,000 direct labor hours would be worked and RM450,000 of manufacturing overhead costs would be incurred.

During the year, the company actually worked 130,000 direct labor hours and incurred the following manufacturing costs:

	RM
Direct materials used in production	380,000
Direct labor	400,000
Indirect labor	95,000
Indirect materials	67,500
Insurance (30% for factory assets)	30,000
Utilities (60% used for production)	42,000
Repairs and maintenance (100% for factory assets)	25,000
Depreciation on machine used in production	105,000
Depreciation on fixed assets in corporate block	78,000

Required:

a) Calculate the predetermined overhead rate for the year.

b) Determine the amount of manufacturing overhead applied to work in process during the year.

3. Determine the amount of under-applied or over-applied overhead for the year.

Calculate the total manufacturing cost.