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Q.3: The Capital & Co, Inc., which uses a job-costing system, began business on January 1, 2020 and applies manufacturing overhead on the basis of direct-labor cost. The following information relates to 2020: Budgeted direct labor and manufacturing overhead were anticipated to be Rs.200,000 and Rs.250,000, respectively. Job nos. 1, 2, and 3 were begun during the year and had the following charges for direct material and direct labor: Job # Direct Material (Rs.) Direct labor (Rs.) 1A 145,000 35,000 2B 320,000 65,000 3C 55,000 80,000 Job nos. 1A and 2B were completed and sold on account to customers at a profit of 50% of cost. Job no. 3C remained in production. Actual manufacturing overhead by year-end totaled Rs.233,000. The Capital & Co adjusts all under- and over applied overhead to cost of goods sold. Requirements: a) Compute the company's predetermined overhead application rate. b) Compute The Capital & Co's ending work-in-process inventory. c) Determine The Capital & Co's sales revenue. d) Was manufacturing overhead under- or over applied during 2020? By how much? e) Present the necessary journal entry to handle under- or over applied manufacturing overhead at year- end. f) Does the presence of under- or over applied overhead at year-end indicate that The Capital & Co's accountants made a serious error? Defend your