SIM Industrial Pte Ltd uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labour hours. At the beginning of the year, the company estimated manufacturing overhead for the year would be $240,000 and direct labour hours would be 8,000 . The following information pertains to April of the current year: The direct labour cost per hour is $20. Actual manufacturing overhead cost incurred in April was $18,000. Required: (a) Determine the accumulated total costs of each job as at 30 April. (11 marks) (b) Determine the underapplied or overapplied overhead for April. Prepare a journal entry to close any balance in the Manufacturing Overhead account to Cost of Goods Sold